Memorandum Opinion
FEATHERSTON, Judge:
This case involves a deficiency in the amount of $70 determined by respondent in petitioners' Federal income tax for 1976. The only issue is whether petitioners omitted interest and dividend income in the computation of their tax for that year.
Respondent has filed a motion for summary judgment. To support the motion, an affidavit by an attorney of the Internal Revenue Service together with documents attached...
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