Memorandum Opinion
RAUM, Judge:
The Commissioner determined a net deficiency in the 1982 income tax of petitioners, husband and wife, in the amount of $738 (after "additional withholding" of $52) together with additions to tax in the amounts of $40 under section 6653(a)(1) and 50 percent of interest due on $601 under section 6653(a)(2), IRC 1954. The deficiency was based upon four principal items: (a) failure to include $4,008 wages in gross income; (b)...
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