MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1993 in the amount of $2,695, as well as additions to tax under: (1) Section 6651(a)(1) for failure to file a timely return in the amount of $602; and (2) section 6654(a) for failure to pay estimated tax in the amount of $100.
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.