Memorandum Findings of Fact and Opinion
CHIECHI, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1990 in the amount of $9,509 and an accuracy-related penalty under section 6662(a)
The issues remaining for decision are:
(1) Did petitioner have gross income for 1990 as a result of having received in that year a distribution pursuant to a qualified domestic...
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