Memorandum Opinion
WOLFE, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) and Rule 180 et seq.
Respondent determined a deficiency in petitioner's Federal income tax for 1985 in the amount of $206. The sole issue is whether the $820 of unemployment compensation which petitioner received during 1985 from the State of Louisiana, Department of Labor, Office of Employment Security,...
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