United States Tax Court.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1
Respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1996 and 1997 in the amounts of $2,375 and $2,754, respectively.
The issues for decision are as follows:
(1) Whether petitioner is entitled to...
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