Memorandum Opinion
GUSSIS, Special Trial Judge:
This case was assigned pursuant to section 7456(d) of the Internal Revenue Code and Rules 180, 181, and 182, Tax Court Rules of Practice and Procedure.
Respondent determined (1) a deficiency in petitioners' Federal income tax for 1981 in the amount of $1,938; (2) an addition to tax under section 6653(a)(1) in the amount of $96.90; and (3) an addition to tax under section...
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.