Memorandum Opinion
CANTREL, Special Trial Judge:
These consolidated cases were assigned and heard pursuant to section 7443A(b)(3) and Rule 180 et seq.
Respondent, in his notices of deficiency issued to petitioners on November 22, 1988, and January 30, 1989, determined deficiencies in petitioners' Federal income tax and additions to the tax for the taxable calendar years 1983, 1984, and 1985, in the following amounts...
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