Memorandum Findings of Fact and Opinion
NIMS, Judge:
By notice of deficiency dated June 19, 1981, respondent determined deficiencies in petitioners' income tax and additions to tax as follows:
Addition to Tax Year Deficiency Section 6653(b)1 1977 ........... $ 94,159.50 $47,079.75 1978 ........... 80,556.06...
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.