United States Tax Court January 15, 1987, Docket Nos. 20549-84, 20550-84 (West v. Commissioner)
Also known as
United States · · · 15-01-1987
lead-opinion
SWIFT, Judge:
In a statutory notice of deficiency dated April 5, 1984, respondent determined deficiencies in petitioners’ Federal income tax liabilities and additions to tax as follows:
Additions to tax
Years Deficiencies sec.
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