MEMORANDUM OPINION
PARR, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes and penalties as follows:
Penalties --------- Year Deficiency Sec. 6663 1991 ................... $4,980.48 $3,735.36 1992 ................... 5,256.73 4,144.30
All section references...
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.