Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1973 in the amount of $2,980. Petitioners filed a timely petition which contains specific allegations of error as to each adjustment made by respondent in the notice of deficiency as well as allegations that the United States Tax Court was not constitutionally created, that respondent's determination was arbitrary, and various constitutional...
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