MEMORANDUM OPINION
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined a deficiency of $1,895 in petitioner's Federal income tax for 1992 and the 10-percent additional tax on early distributions from qualified retirement plans under section 72(t).
The issues for decision are: (1) Whether petitioner failed to report wage income...
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