MEMORANDUM OPINION
CHABOT, Judge:
The instant case is before us on petitioners' motion under Rule 41
Background — Procedure
1. Notice of Deficiency; Petition
Respondent determined deficiencies in Federal individual income tax and additions to tax under sections 6653(b)(1)
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.