Memorandum Findings of Fact and Opinion
DINAN, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. ___) of the Code and Rules 180, 181 and 182.
Respondent determined a deficiency in petitioner's Federal income tax for the year 1979 in the amount of $8,933. Respondent also determined...
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