Memorandum Opinion
DINAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.
Respondent determined deficiencies of $2,283 and $3,016 in petitioner's Federal income tax for the taxable years 1986 and 1987, respectively.
After concessions by petitioner, the issues for decision are: (1) Whether, and to what extent if any, petitioner is entitled to...
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