Memorandum Opinion
GUSSIS, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b). All section references are to the Internal Revenue Code as amended and in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioner's income tax for 1986 in the amount of $5,571. The issue is whether petitioner is entitled to certain business...
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.