Memorandum Findings of Fact and Opinion
PANUTHOS, Chief Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181 and 182.
Respondent issued a notice of deficiency to petitioner and his former spouse determining a deficiency in the amount of $782 in Federal income tax for 1989. After concessions, the sole remaining issue for decision is whether, under section 6013(e), petitioner is entitled...
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