DAWSON, Judge:
This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for trial pursuant to General Order No. 6, 69 T.C. XV (1978). The Court agrees with and adopts his report which is set out below.
OPINION OF THE SPECIAL TRIAL JUDGE
CALDWELL, Special Trial Judge:
Respondent determined a deficiency in petitioner's 1977 Federal income tax in the amount of $432. At issue is whether petitioner is entitled to...
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