HALL, Judge:
Respondent determined the following deficiencies in petitioners' income taxes:
Sec. 6653(a) Docket No. Year Deficiency addition to tax 4900-71 ------------------ 1967 $99,092 $4,955 4861-71 ------------------ 1968 12,112 606
At issue is whether under Rule 121...
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.