Memorandum Findings of Fact and Opinion
COHEN, Judge:
This case was submitted fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure; the stipulation of facts and exhibits attached thereto are incorporated herein by this reference. Many of the facts set forth herein are based upon examination of the exhibits and were not set out in the stipulation.
Respondent determined a deficiency of $2,133 in petitioners Lynn and Linda...
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.