Memorandum Findings of Fact and Opinion
ARMEN, 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 the taxable year 1990 in the amount of $8,549.
The issues for decision are: (1) Whether petitioner's payment of obligations...
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