Memorandum Opinion
BUCKLEY, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180 and 182.
The main issue is whether petitioner fully reported his wage income for 1988, and, if not, whether he is liable for the addition to tax for negligence.
Respondent determined that petitioner had a deficiency in his 1988 Federal income tax in the amount of $609, and that...
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