Memorandum Opinion
EKMAN, Judge:
Respondent determined a deficiency of $575 in petitioners' Federal income tax for the year 1978. The sole issue for our decision is whether respondent is barred from determining a deficiency in petitioners' income tax when, prior to the issuance of the notice of deficiency, he issued to petitioners a refund based upon his recalculation of the tax due on the submitted return.
All of the facts have been stipulated and...
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