Memorandum Findings of Fact and Opinion
BUCKLEY, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code and Rules 180, 181 and 182.
Respondent determined deficiencies in Gary Dee and June Lillian Blair's (hereafter "petitioners") joint Federal income tax for 1982 and 1983 in the amounts of $1,976 and $2,770, respectively. Petitioners lived in Omaha, Nebraska...
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