United States Tax Court.
Memorandum Findings of Fact and Opinion
WELLS, Judge:
Respondent determined deficiencies in petitioners' Federal income tax as follows:
Year Deficiency 1977 ...................... $11,068.68 1978 ...................... 5,774.00
Respondent asserts in his amendment to answer that petitioners are liable for increased interest on the deficiency under section 6621(c).
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.