STERRETT, Chief Judge:
By notice of deficiency dated August 1, 1983, respondent determined a deficiency in petitioners' Federal income tax for the taxable year ended December 31, 1980, in the amount of $3,515 and an addition to tax pursuant to section 6653(a)
The primary issue for decision is whether petitioners have unreported income for the 1980 taxable year based on the receipt of "tokes" during...
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