Plaintiff-taxpayers have appealed a determination asserting a deficiency in gross income tax (GIT) for tax year 1984 in the amount of $1,941 in tax, together with a penalty of $97.05 and interest in the amount of $384.32, or a total of $2,422.37.
Director has moved for summary judgment on the basis that the dollar amount of the adjustments was taken from the tax return information filed by taxpayers...
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