MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Year Deficiency ------ ---------------- 1995 $245,790 1996 364,462 1997 989,450
Unless otherwise indicated, all section references are to the Internal...
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.