Memorandum Findings of Fact and Opinion
WRIGHT, Judge:
Respondent determined a $20,844 deficiency in petitioners' Federal income tax for taxable year 1985. Respondent also determined an addition to tax for failure to timely file under section 6651
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.