Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year Deficiency 1976 .............................. $ 778 1977 .............................. 12,871 1978 .............................. 8,900 1979 .............................. 11,729
The issues for decision are (1) whether petitioners...
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.