Memorandum Findings of Fact and Opinion
NIMS, Chief Judge:
Respondent determined a deficiency in petitioner's 1983 Federal income tax of $1,781.78 and increased the previously assessed $2,236.60 failure to timely file addition to tax under section 6651(a)(1)
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.