MEMORANDUM OPINION
PARR, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1993 in the amount of $30,720.
All section references are to the Internal Revenue Code in effect for the taxable year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated. References to petitioner are to Myer B. Barr.
The issues for decision are: (1) Whether...
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