Memorandum Findings of Fact and Opinion
GUSSIS, Special Trial Judge:
This case was assigned to Special Trial Judge James M. Gussis pursuant to the provisions of section 7456(d)
Respondent determined a deficiency in petitioners' Federal income taxes for the years 1980 and 1981 in the respective amounts of $1,488 and $3,261. The issue is whether petitioners...
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