Memorandum Opinion
SCOTT, Judge:
Respondent, on September 2, 1977, mailed to petitioners a notice of deficiency determining a deficiency in their income tax for the calendar year 1976 in the amount of $1,646. Petitioners filed a petition in this case in which they alleged error in respondent's determination of deficiency set forth in his notice of deficiency, a copy of which was attached to the petition. On January 23, 1978, respondent filed an answer to...
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