OPINION
FOLEY, Judge:
By notice dated September 27, 1995, respondent determined deficiencies in petitioner's Federal income taxes as follows:
Year Deficiency 1992 ........................ $10,443 1993 ........................ 1,828
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule...
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.