MEMORANDUM OPINION
DINAN, Special Trial Judge:
This case was fully stipulated under Rule 122 and was submitted pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's Federal income tax for 1995 in the amount of $1,395.
The issue presented by petitioner is whether various provisions of sections 86 and 6013 are unfair and unconstitutional...
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