Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
Respondent determined deficiencies in income tax and additions to tax against petitioners for the calendar years 1979 and 1980 as follows:
Additions to Tax Income Section Section Years Tax 6651(a) 6653(a)1 1979 ..... $2,053.00 -0- -0- 1980 ..... 1,227.00 $306...
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.