MEMORANDUM OPINION
DEAN, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's 1991 Federal income tax in the amount of $4,012.
The sole issue for decision is whether petitioner reported the correct amount of income from a grantor trust.
Some of the facts have been stipulated and are...
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