MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge:
This case is before us on respondent's motion for entry of decision. In an "affected-items" notice of deficiency, respondent determined additions to tax relating to petitioners' Federal income tax for 1982 as follows:
Additions to Tax Sec. Amount 6653(a)(1) $2,225 6653...
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.