United States Tax Court April 28, 1986, Docket No. 1026-83 (Waddell v. Commissioner)

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United States · · · 28-04-1986

lead-opinion

PARKER, Judge:

Respondent determined a deficiency of $4,833 in petitioners’ 1980 Federal income tax and an addition to tax of $1,208 under section 6651(a).

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