Memorandum Opinion
RAUM, Judge:
The Commissioner determined income tax deficiencies for 1982 and 1983 in the respective amounts of $6,239.46 and $13,523.25 against petitioners, husband and wife, who had filed joint returns for those years. Although there was only a single deficiency notice for the two years, separate petitions were filed in respect of each year, and the petition for 1982 was filed as a small tax ("S") case. Thereafter, pursuant to motion...
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.