Memorandum Opinion
GOLDBERG, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181 and 182.
Respondent determined a deficiency in petitioners' Federal income tax for tax year 1976 in the amount of $4,116.
After a concession by petitioners, the sole question for our decision is whether petitioners are entitled...
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