Memorandum Opinion
POWELL, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
By statutory notice of deficiency, respondent determined deficiencies in petitioner's Federal income tax and additions to the tax for the years and in the amounts as follows:
Additions to Tax, Sections Year ...
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.