United States Tax Court.
Memorandum Opinion
NIMS, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1988 in the amount of $1,064.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.
After concessions, the issues remaining for decision are:
(1) Whether petitioners are entitled...
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