MEMORANDUM OPINION
RUWE, Judge.
This case was submitted fully stipulated. The stipulation of facts, the supplemental stipulation of facts, and the stipulation of settled issues are incorporated herein by this reference.
On November 9, 2001, respondent issued a notice of deficiency determining petitioners owed income tax deficiencies of $17,097, $17,283, and $11,267 for the taxable years 1991, 1992, and 1993, respectively. Additionally, respondent...
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.