Memorandum Opinion
GUSSIS, Special Trial Judge.
This case was assigned pursuant to section 7443A(b) and Rule 180 et seq.
Respondent determined a deficiency in petitioners' Federal income tax for 1986 in the amount of $1,208 and additions to tax under section 6653(a)(1)(A) and (B). The parties have reached agreement with respect to several of the issues which will be given effect in the Rule 155 computation. The remaining...
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