Memorandum Opinion
POWELL, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
By notice of deficiency issued September 29, 1992, respondent determined a deficiency in petitioners' 1988 Federal income taxes in the amount of $2,855.72. Petitioners filed a timely petition and an amended petition in this Court. Petitioners resided in Baton Rouge, Louisiana...
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