Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined deficiencies of $16,127 and $2,271 in petitioner's Federal income taxes for 1980 and 1981, respectively, and an addition to tax in the amount of $681 under section 6659
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.