Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $1769.84 in petitioners' Federal income tax for the year 1973. We are called upon to decide a variety of constitutional questions relating to the asserted deficiency.
Findings of Fact
The petitioners, Oliver Lee and Meredith Virginia Reinertson, resided in Newport Beach, California, at the time of filing the petition herein.
During 1973...
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.