Memorandum Findings of Fact and Opinion
STERRETT, Judge:
The respondent determined a deficiency in the petitioners' Federal income tax for the taxable year 1962 in the amount of $158,226.19 and an addition to the tax in the amount of $7,911.31 under section 6653(a).
The respondent's notice of deficiency sets forth four items which compose the deficiency asserted herein: (1) additional income
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.