Memorandum Findings of Fact and Opinion
COUVILLION, Special Trial Judge:
This case is before the Court on the motion of petitioners for
Respondent determined a deficiency of $115 in petitioners' 1986 Federal income tax and additions to tax under section 6653(a)(1)(A) and (a)(1)(B) respectively, of $6 and 50 percent of the interest...
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