OPINION
RAUM, Judge:
The Commissioner determined deficiencies and additions to tax against petitioners in the following amounts:
TYE Deficiency Sec. 6661 Dec. 31, 1985 $9,212 $2,350.25 Dec. 31, 1986 11,448 2,862.00
Except as otherwise indicated, all section references...
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.