Memorandum Opinion
BUCKLEY, Special Trial Judge:
This case was assigned pursuant to section 7443A of the Code and Rule 180.
Respondent determined a deficiency in petitioners' 1983 joint Federal income tax in the amount of $1,025, together with an addition to tax under section 6653(a)(1) in the amount of $51 and under section 6653(a)(2) in the amount of 50 percent of the interest due on $1,025.
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