OPINION
RAUM, Judge:
Respondent determined a deficiency in income tax for 1985 in the amount of $4,717 against Karl R. Alexander III (Alexander) and Mary T. Dupre (Dupre), husband and wife, who had filed a joint return for that year. Respondent also determined a deficiency in the amounts of $663 and $1,824 against Alexander for his 1982 and 1983 taxable years, respectively, and against Dupre in the amount of $2,487 for her 1982 taxable year. They...
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