MEMORANDUM OPINION
COUVILLION, Special Trial Judge:
These consolidated cases were heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.
In separate notices of deficiency, respondent determined a deficiency of $574 in petitioner's Federal income tax for 1992, and a deficiency of $2,719 in petitioner's Federal income tax for 1994, and additions to tax, for 1994, of $429 and $31, under sections 6651(a)(1) 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.
