Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $1403 in petitioners' 1976 Federal income tax. The issues for our decision are whether the petitioners have substantiated, under section 274(d),
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.