Memorandum Opinion
GUSSIS, Special Trial Judge:
This case was assigned to Special Trial Judge James M. Gussis for consideration and ruling pursuant to the provisions of section 7456(c) and (d)
Respondent determined a deficiency in petitioners' 1981 self-employment tax in the amount of $565.44 and also determined additions to tax under section 6653(a)(1) in the amount of...
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