Memorandum Opinion
BUCKLEY, Special Trial Judge:
This case was assigned pursuant to section 7456(d) (3), Internal Revenue Code of 1954, as amended,
Respondent determined deficiencies in federal income tax for the year 1979 in the amount of $436 and an addition to tax under section 6653(a) in the amount of $22. The deficiency is based upon the disallowance of a deduction...
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.