Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
Respondent determined a deficiency in Federal income tax against petitioners for the taxable year ended December 31, 1980 in the amount of $69.73. In his amended answer filed on May 15, 1983, respondent alleged that the deficiency had been understated in the statutory notice of deficiency by $137.34, due to a mathematical error; the deficiency was increased to $207.07.
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