SHRIVER, District Judge.
The petitioners, husband and wife, filed their petition in this court for the redetermination of deficiencies in income tax liability under a notice of deficiency forwarded to them by the respondent. The basis for the petition is that the wife is a citizen of the United States employed by a Federal agency and, therefore, not required to file an income tax return with the government of Guam. An income tax deficiency was to have been assessed...
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.