Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
On April 18, 1985, respondent issued a statutory notice to petitioners for the taxable year 1981, having determined a deficiency in the amount of $83,134.92. After concessions, the issues for decision are:
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.