Memorandum Opinion
PARKER, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the year 1989 in the amount of $1,537 and an addition to tax under section 6662 in the amount of $307. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The case is before the Court on respondent...
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