United States Tax Court June 24, 1986, Docket No. 20585-81 (Landry v. Commissioner)

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United States · · · 24-06-1986

lead-opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $18,328.69 in the petitioner’s Federal income tax for 1977. After a concession by the petitioner, the issues for decision are: (1) Whether Woodscape Associates, Ltd.

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