CUDAHY, Circuit Judge.
Petitioners-appellants appeal pro se from the decision of the Tax Court sustaining a deficiency determination. We affirm.
I.
In 1980, the Internal Revenue Service issued a statutory notice of deficiency of $349.76 for petitioners' 1974 federal income tax return. This amount represented the net effect of adjustments for partnership distributable income and a partnership capital loss (Mrs. Raheja was a financial partner...
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