Memorandum Opinion
GOLDBERG, Special Trial Judge:
These consolidated cases were heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.
By separate notices of deficiency, respondent determined deficiencies in petitioner Ruthann M. Heffron's, f.k.a. Ruthann M. Newsom's (Ms. Heffron), 1989 and 1990 Federal income taxes in the respective amounts of $6,457 and $5,292, and in petitioners Christopher and Suz Ann...
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