Memorandum Findings of Fact and Opinion
PARR, Judge:
In his notice of deficiency dated October 3, 1984, respondent determined a deficiency in income tax due from petitioners in the amount of $946 for the taxable year 1981, based upon wages totaling $5,878 from various employers, which petitioners had failed to report on their original return.
Petitioners do not contest that they failed to report $5,878 in wage income on their original return. However...
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