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 of $309 in petitioner's Federal income tax for 1988. The sole issue for our decision is whether petitioner's receipt of duplicate earned income credits for 1988 resulted in such deficiency in income tax.
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