OVERMAN v. COMMISSIONER

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies against petitioner as follows:

                                                                   "6% Penalty for
                                        "5%                          Substantial
                                    Delinquency      "50% Civil    Underestimation
                          Income      Penalty      Fraud Penalty  of Estimated...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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.
                                        
                                    
                                    
                                    
Subscribe
Now!