Memorandum Opinion
DINAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181 and 182.
Respondent determined a deficiency of $1,412 in petitioner's Federal income tax for the taxable year 1986, and also determined additions to tax pursuant to section 6653(a)(1)(A) and (B).
After a concession by petitioner, the issues for decision are: (1) Whether petitioner...
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.