MEMORANDUM FINDINGS OF FACT AND OPINION
POWELL, 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' Federal income tax for the taxable year 1991 in the amount of $9,957. Petitioners resided in Cary, North Carolina, at the time they filed their petition.
The issues are: (1) Whether petitioners...
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.