MEMORANDUM OPINION
GOLDBERG, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's Federal income tax for 1987 in the amount of $6,538 and an addition to tax in the amount of $1,635 for substantial understatement of tax pursuant to section 6661.
After a concession by respondent,
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.