OPINION
NIMS, Judge:
Petitioners have made overpayments of their 1991 and 1992 Federal income taxes in the following amounts:
Year Overpayment 1991 .............................................. $322 1992 .............................................. 322
Unless otherwise indicated, all section references are to sections of the Internal Revenue...
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.