Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent, on February 26, 1975, issued a statutory notice in which he determined a deficiency in petitioners' Federal income tax for the calendar year 1972 in the amount of $21,562. The sole issue for our determination
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.