MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge:
In the notice of deficiency, respondent determined deficiencies in petitioners' Federal income taxes and a penalty in the following amounts:
Penalty ------- Year Deficiency Sec. 6662(a) 1990 .................. $31,638 $6,328 1991 .................
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.