Memorandum Opinion
GUSSIS, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b) of the Internal Revenue Code.
Respondent determined a deficiency in petitioner's 1986 Federal income tax in the amount of $396. The issue to be decided is whether petitioner is required to include in gross income a portion ($3,107) of the social security benefits received by him during 1986. Ancillary...
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