MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
By separate notices of deficiency, respondent determined deficiencies in petitioners' Federal income taxes as follows:
Docket No. Year Deficiency 3401-97 ................. 1993 $ 7,238 1994 9,254 16223-97 ................ 1993 9,160 1994 10,442
These...
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.