Memorandum Findings of Fact and Opinion
TANNENWALD, Chief Judge:
Respondent determined a deficiency of $792.00 in petitioners' Federal income tax for the taxable year ended December 31, 1977, and an addition to tax of $6.57 under section 6651(a) of the Internal Revenue Code of 1954
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.