Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the calendar year 1962 in the amount of $311.51.
The issues for decision are (1) whether the statutory notice was mailed to petitioners at their "last known address" within the meaning of section 6212(b)(1) of the Internal Revenue Code of 1954, or, in the alternative, whether in any event petitioners timely received such notice...
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.