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 1989 Federal income tax in the amount of $108.
The issues for decision are: (1) Whether petitioner failed to report $733 in wage income; and (2) whether petitioner is entitled to deduct a capital loss carryover arising...
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