Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:
Addition to Tax Year Deficiency Section 6653(a)1 1979 .............. $54,297 $2,715 1980 .............. 37,569 1,880
After concessions, the...
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.