Memorandum Opinion
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined a deficiency in petitioners' 1987 Federal income tax in the amount of $1,170.74 and additions to tax under section 6653(b)(1)(A) of $878.06 and section 6653(b)(1)(B) of 50 percent of the interest payable on that portion of the underpayment attributable to fraud.
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.