MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge:
For petitioners' taxable (calender) year 1990, respondent determined a deficiency in petitioners' Federal income tax liability of $28,694 and an accuracy-related penalty of $371.
The issues remaining for decision are: (1) Whether, during 1990, petitioner husband was a shareholder in an S corporation so that petitioners are required to report his pro rata share of the corporation's income and...
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.
