[Memorandum Findings of Fact and Opinion]
FAY, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the years in issue as follows:
_________________________________________________________________________________________ Deficiency per Increased Petitioner Year Statutory Notice Deficiency1
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.