Memorandum Findings of Facts and Opinion
COLVIN, Judge:
The parties stipulated to deficiencies in income tax of $20,065 for 1982 and $45,272 for 1983. Petitioners seek to be relieved from their stipulation. They also argue reliance on accountants as a defense to respondent's determination of negligence, and contest the addition to tax for substantial understatement of income tax.
Respondent determined deficiencies and additions to tax 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.