SHIELDS, Judge: In his notices of deficiency, respondent determined deficiencies in and additions to petitioners’ Federal income taxes as follows: Additions to tax Docket No./ petitioners Year Deficiency Sec. 6653(a)(1) 3 Sec. 6653(a)(2) 3896-84…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.