MEMORANDUM OPINION
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b) (3) and Rules 180, 181, and 182.
Respondent determined a deficiency of $9,931 and an addition to tax, under section 6651(a)(1), of $262 in petitioners' Federal income tax for 1993.
Following concessions by the parties, the issues remaining for decision are: (1) Whether petitioners are entitled to an automobile...
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