Memorandum Opinion
LARO, Judge:
This case is before the Court pursuant to a petition filed by Joel Drum and Josefa Rita Drum to redetermine respondent's determination of a $5,525 deficiency in their 1990 Federal income tax and a $1,105 addition thereto under section 6662(a). Section references are to the Internal Revenue Code in effect for the year in issue. Rule references are to the Tax Court Rules of Practice and Procedure. Joel Drum and Josefa Rita Drum...
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