Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice of deficiency dated January 30, 1984, respondent determined a deficiency of $8,215.30 in petitioners' 1975 Federal income tax liability. The parties have reached agreement that petitioners are liable for an underlying tax deficiency in the amount of $7,337.40. The only issue remaining for decision is whether this Court has jurisdiction with respect to petitioner's liability for interest...
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