Memorandum Opinion
WOLFE, 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 1989 in the amount of $1,346 and an addition to tax under section 6651(a) for 1989 in the amount of $336.50.
Some of the facts have been stipulated, and are so found. The stipulation of facts...
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