Memorandum Opinion
KORNER, Judge:
By statutory notice of deficiency dated February 27, 1992, respondent determined with respect to petitioners' 1986 Federal income tax a deficiency in the amount of $18,627, and additions to tax in the amounts of $3,806 and $646 pursuant to sections 6651(a)(1) and 6654, respectively.
Following concessions by respondent and petitioners, the issues remaining for decision are whether petitioners are entitled to claim...
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