MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge:
Respondent determined a deficiency of $4,976 and an accuracy-related penalty of $995 in petitioners' Federal income tax for 1992, and a deficiency of $8,355 and an accuracy-related penalty of $1,671 in petitioners' Federal income tax for 1993.
The parties have agreed to certain adjustments for the taxable years 1992 and 1993. The following issues remain for decision:
(1) Whether petitioners...
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