Memorandum Opinion
GUSSIS, 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 the taxable year 1985 in the amount of $685 and also determined additions to tax under sections 6653(a)(1) and (2). The issues to be decided are (1) whether petitioner Edmund F. Soborski, Jr. realized unreported...
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