Memorandum Findings of Fact and Opinion
TANNENWALD, Chief Judge:
Respondent determined a deficiency in petitioner's 1977 Federal income tax of $150. The issue to be decided is the extent to which respondent's prior actions, including the issuance of an earlier notice of deficiency, precludes the determination, assessment, or collection of the deficiency herein.
Findings of Fact
Some of the facts have been stipulated and are found accordingly...
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