MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge:
In two notices of deficiency, respondent determined deficiencies in petitioners' Federal income tax for 1993 and 1994 in the amounts of $24,336 and $53,822, respectively. These cases were consolidated for trial, briefing, and opinion by order of this Court dated February 12, 1998.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable years...
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.