MEMORANDUM OPINION
PANUTHOS, Chief 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 the amount of $1,522 in petitioner's Federal income tax for the taxable year 1990.
1. Whether petitioner and her husband, Jacob B. Neiman, failed to report income...
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