Memorandum Opinion
GUSSIS, Special Trial Judge:
This case is before the Court on respondent's Motion for Summary Judgment filed April 1, 1983 pursuant to Rule 121, Tax Court Rules of Practice and Procedure.
Respondent, in his notice of deficiency issued to petitioners on March 19, 1982, determined a deficiency in petitioners' Federal income tax for 1979 in the amount...
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.