MEMORANDUM OPINION
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined a deficiency in Federal income tax of $2,044 and an addition to tax under section 6651(a)(1) in the amount of $2,885 with respect to petitioners' 1989 tax year.
Petitioners conceded all the adjustments in the...
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.