Memorandum Findings of Fact and Opinion
POWELL, Special Trial Judge:
These consolidated cases were assigned pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.
By notice of deficiency dated February 5, 1993, respondent determined a deficiency in petitioner Richard A. Osborne's (Osborne) 1989 Federal income tax in the amount of $5,299 and additions to tax pursuant to sections 6653(a)(1) and...
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