MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
Respondent determined a $9,290 deficiency and a $1,858 accuracy-related penalty pursuant to section 6662(a) with respect to petitioners' Federal income tax for 1997.
The issues for decision are: (1) Whether petitioners had income from discharge of indebtedness of $32,000 in 1997;
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