Memorandum Opinion
PAJAK, Special Trial Judge:
This case was considered pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section numbers refer to the Internal Revenue Code for the taxable years in issue. All Rule numbers refer to the Tax Court Rules of Practice and Procedure. For clarity and simplicity, we have combined the findings of fact and conclusions of law.
Respondent determined deficiencies in petitioners' Federal income taxes...
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.