Memorandum Findings of Fact and Opinion
GERBER, Judge:
In a statutory notice of deficiency dated March 8, 1984, respondent determined deficiencies in petitioners' income taxes as follows:
Year Deficiency 1975...................... $ 23,917 1977...................... 29,321 1978...................... 134,550
The issues for our consideration involve the characterization of purported...
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.