Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined deficiencies of $27,476 and $22,006 in petitioner's Federal income taxes for 1979 and 1980 and additions to tax under section 6653(a)
In an amendment to the answer, respondent claims additional interest under section 6621(c) on the ground that petitioner entered into a sham transaction identical to the sham...
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.