MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge:
By notice of deficiency dated May 21, 1999, respondent determined a deficiency in petitioners' Federal income tax for 1997 in the amount of $68,716. The adjustment giving rise to that deficiency is respondent's determination that petitioners are liable for the alternative minimum tax. After concessions, the only issue remaining for decision is whether...
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