GERBER, Judge: Respondent, in a statutory notice of deficiency dated June 11, 1984, determined a deficiency in petitioners’ 1981 income tax of $4,541 and an addition under section 6653(a)(1) 1 for negligence of $227 plus 50 percent of the interest on the underpayment pursuant to section 6653(a)(2). The issues for consideration are generated by petitioners’ contribution to the Nation…
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