John Brown and Kathy Brown v. Commissioner
Assessment of Petitioners' Federal Income Tax Liabilities for 2012 and 2013 Respondent assessed deficiencies in petitioners' Federal income tax liabilities for 2012 and 2013 totaling $ 8000 by 2014 by legislative notice of deficiency. Question to be Addressed The question to be addressed in this memo is whether the petitioners' fishing boat charter...
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