Memorandum Findings of Fact and Opinion
DINAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986 and Rules 180, 181 and 182.
Respondent determined a deficiency of $1,154.00 in petitioners' Federal income tax for the taxable year 1985.
Respondent having conceded that petitioners are entitled to a Schedule M deduction for a married couple...
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