Memorandum Opinion
PANUTHOS, Chief Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined deficiencies in petitioners' Federal income tax as follows:
Year Deficiency 1979 ............................... $55,114 1980 ............................... $82,369 1981 ...
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