MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge.
For the years in issue, respondent determined deficiencies in petitioners' consolidated Federal income taxes as follows:
Year Deficiency 1990 ............................... $275,348 1991 ............................... 494,345 1992 ............................... 21,320
For 1992, petitioners claim an overpayment...
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.