Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
This case was assigned for trial to Special Trial Judge Darrell D. Hallett, pursuant to the provisions of General Order No. 6, 69 T.C. XV (1978). The Court agrees with and adopts his report, which is set forth below.
Findings of Fact and Opinion of the Special Trial Judge
HALLETT, Special Trial Judge:
Respondent determined a deficiency of $3,653 in petitioners' 1977 Federal...
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