BRUNETTI, Circuit Judge:
Richard and Alice Cramer, Warren and Susi Boynton, and Kevin and Dina Monaghan appeal from a decision of the Tax Court upholding deficiencies and various penalties assessed by the Commissioner of Internal Revenue against their 1982 federal income tax payments. We have jurisdiction pursuant to I.R.C. § 7482(a), and we affirm.
FACTS AND PROCEEDINGS BELOW
In 1972, Richard Cramer founded IMED Corp., a company that designed...
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