Memorandum Findings of Fact and Opinion
IRWIN, Judge:
The Commissioner determined deficiencies in petitioners' Federal income taxes for the calendar years 1966 and 1967 in the amounts of $397.50 and $342, respectively. The issues
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.