Memorandum Opinion
GOFFE, Judge:
This matter is before us because of the parties' disagreement of computations pursuant to Rule 155, Tax Court Rules of Practice and Procedure. A brief history of the instant case will, from a chronological point of view, place the issues now before us in proper focus.
After this case was set for trial on the merits and after an evidentiary hearing was scheduled on whether petitioner's constitutional rights guaranteed...
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