Memorandum Findings of Fact and Opinion
LARO, Judge:
This case is before the Court pursuant to the filing of a petition by Margaret E. Osborn (petitioner) for a redetermination of respondent's determinations set forth in the notice of deficiency issued on June 13, 1985, to petitioner and her former husband, Dennis Lon Osborn (Osborn). The notice reflects respondent's determinations of deficiencies in, and additions to, the Federal income taxes of petitioner...
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