Memorandum Opinion
JACOBS, Judge:
This matter is before us on two motions filed by respondent—a motion for entry of decision and a motion to dismiss for lack of jurisdiction with respect to petitioners' claim for an overpayment for 1983.
In a notice of deficiency dated May 22, 1987, respondent determined deficiencies in and additions to petitioners Federal income taxes as follows:
...
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.