MEMORANDUM OPINION
COHEN, Judge:
Respondent determined the following deficiencies and penalties with respect to petitioner's Federal income taxes for 1990 and 1991:
Penalty, I.R.C. Year Deficiency Sec. 6663 1990 ............ $ 29,538 $ 22,154 1991 ............ 32,493 24,370
Unless otherwise indicated, all section...
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.