Memorandum Findings of Fact and Opinion
COUVILLION, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986.
Respondent determined deficiencies in petitioners' Federal income taxes for the years 1983 and 1984 in the amounts of $3,567 and $3,999, respectively. After concessions by the parties the sole issue for decision is whether payments received...
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.