Memorandum Opinion
BUCKLEY, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7456(d) (now redesignated as section 7443A(b), Internal Revenue Code of 1986) and Rules 180 and 181, Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioners' 1980 Federal income tax in the amount of $3,334, together with an addition to tax under section 6653(a) in the amount of $166.70. Respondent's sole...
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