Memorandum Opinion
GALLOWAY, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's Federal income tax for the year 1986 in the amount of $2,779.68 and an addition to tax under section 6651(a)(1) in the amount of $910.42.
Concessions having been made by the parties, the issues remaining for decision...
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