Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice dated December 20, 1978, respondent determined a deficiency in the amount of $54,518.00 in petitioners' Federal income tax liability for 1974. This deficiency was attributable to issues now settled. The only issue for decision herein is whether the 1974 Federal income tax return was signed under "duress" by petitioner Carol Hershone, thereby relieving her of joint and several liability...
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