MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge:
In a notice of deficiency addressed to petitioners, respondent determined deficiencies in income tax and penalties as follows:
Penalty Year Deficiency Section 6662(a) 1991 ............. $92,042 $18,408 1992 ............. 47,648 9,530
After concessions,
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.