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 deficiencies in petitioner's Federal income tax for the years 1982 and 1985 in the respective amounts of $1,425 and $1,415. Respondent now concedes that there is no deficiency for the year 1982 and also concedes certain of the adjustments for 1985. The remaining...
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