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 petitioner's Federal income tax for taxable year 1988 in the amount of $6,862 and additions to tax under sections 6651(a)(1) and 6653(a)(1) in the amounts of $1,029.30 and $343.10, respectively.
After concessions by respondent...
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