Memorandum Opinion
ARMEN, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1990 in the amount of $3,675.70.
The only issue for decision is whether a distribution to petitioner Diane O'Connor (petitioner or Mrs. O'Connor)
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.