MEMORANDUM OPINION
JACOBS, Judge:
Respondent determined a deficiency of $18,800 in petitioners' Federal income tax for 1992, an accuracy-related penalty of $3,760 pursuant to section 6662, and an addition to tax of $4,801 for failure to timely file pursuant to section 6651(a)(1) for that year. The determined deficiency arises from respondent's determination that petitioners underreported their income and overstated Schedule C deductions for 1992. The specific...
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.
