Memorandum Opinion
WILBUR, Judge:
This case is presently before the Court on respondent's motion for judgment on the pleadings filed April 19, 1978.
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1975 in the amount of $322. We are called upon to decide certain constitutional and legal arguments relating to the asserted deficiency.
Petitioners are Salvatore A. Annunziato and Clara Annunziato, husband...
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