Memorandum Opinion
BUCKLEY, Special Trial Judge:
This case was heard pursuant to the provisions of Section 7443A(b)(3) and Rules 180 and 182.
By notice of deficiency mailed October 23, 1991, respondent determined a deficiency in petitioner's 1987 Federal income tax in the amount of $6,809.00, together with an addition to tax under section 6651(a) in the amount of $714.50, under section 6653(a)(1)(A) in the amount of...
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