Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $23,593 in petitioners' Federal income tax for 1985 and an addition to tax of $5,898 pursuant to section 6661.
Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended and in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
After a concession by respondent...
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.
