Memorandum Opinion
GUSSIS, Special Trial Judge:
This case was assigned to Special Trial Judge James M. Gussis pursuant to section 7456(d)(3) of the Internal Revenue Code of 1954 and Rules 180, 181 and 182 of the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioners' Federal income tax for 1983 in the amount of $6,392 and also determined the following additions to tax: (1) under...
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