Memorandum Opinion
PATE, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioners' 1987 Federal income taxes of $780, as well as additions to tax for negligence of $39 and 50 percent of the interest due on the deficiency. The parties have reached an agreement with respect to certain issues which will necessitate...
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.