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 $6,591 in petitioners' joint Federal income tax for 1984 and an addition to tax under section 6653(a)(1) in the amount of $329.55. Respondent asserted other additions to tax in her answer...
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