Memorandum Opinion
DINAN, 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 year 1991 in the amount of $2,604.
The sole issue for decision is whether petitioner is entitled to deduct interest paid to the IRS on income taxes and additions to tax.
Some of the...
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