SWIFT, Judge:
In a statutory notice of deficiency dated February 18, 1983, respondent determined deficiencies in petitioners' Federal income tax liabilities for 1980 and 1981 in the amounts of $9,089 and $3,463, respectively. The issue for decision is whether petitioners may exclude under section 911(a)
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.