Memorandum Opinion
DEAN, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency of $1,181 in petitioners' 1991 Federal income tax.
The issues for decision are: (1) Whether petitioners are entitled to an earned income credit under section 32, and (2) whether petitioners are entitled to a bad debt deduction in...
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