Memorandum Opinion
PARKER, Judge:
This case is before the Court on petitioners' Motion to Vacate Decision. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years before the Court, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Background
By statutory notice of deficiency dated September 13, 1991, respondent determined deficiencies in petitioners'...
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.
