Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $626 in the petitioner's Federal income tax for 1978, an addition to tax of $31 pursuant to section 6651(a) of the Internal Revenue Code of 1954,
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.