Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioners' 1981 income tax in the amount of $22,604. The facts have been stipulated. The parties have agreed that the correct amount of the deficiency is $19,984. The sole issue tendered to the Court for decision relates to the computation of interest on that deficiency. A threshold question in htis respect is whether we have jurisdiction to consider that issue. Since we conclude...
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