Memorandum Findings of Fact and Opinion
COUVILLION, Special Trial Judge:
This case is before the Court on the motion of petitioner for litigation costs under section 7430
Respondent determined a deficiency of $442 in petitioner's 1985 Federal income tax and additions to tax under section 6653(a)(1) and (a)(2), respectively, of $22 and 50 percent of the interest payable under section 6601 with respect to...
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.