MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
In these consolidated cases, respondent determined deficiencies in petitioners' Federal income tax in the amounts of $8,038, $6,426, and $1,988 for 1992, 1993, and 1994, respectively.
All section references are to the Internal Revenue Code in effect for the years in issue, and all Rules references are to the Tax Court Rules of Practice and Procedure.
After concessions,
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