Memorandum Opinion
PANUTHOS, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A of the Code.
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1984 in the amount of $2,482.97 and additions to tax under section 6653(a)(1) in the amount of $124.15 and under section 6653(a)(2) in an amount equal to...
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