Memorandum Opinion
NIMS, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1988 and 1989 in the amounts of $2,045 and $1,136, respectively. Additionally, respondent asserted an addition to tax for negligence under section 6662(a) in the amount of $101 for petitioners' 1989 taxable year.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in...
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