Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1976 and 1977 in the amounts of $10,438.90 and $1,008, respectively, and additions to tax under section 6653(a)
The issues for decision are (1) whether petitioner has shown that respondent incorrectly increased his 1976...
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.