Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency of $1,232 in petitioner's 1980 Federal income tax.
The issues for decision are: (1) whether petitioner filed a joint Federal income tax return for taxable year 1980; (2) whether petitioner failed to report interest income of $16 in 1980; (3) whether petitioner failed to report as income unemployment compensation in the amount of $3,843 received from the State...
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.
