Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
By statutory notice dated January 23, 1987, respondent determined a deficiency in petitioners' 1984 Federal income tax in the amount of $8,163.00. Respondent determined that petitioners were liable for an addition to tax pursuant to section 6651(a)(1)
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.