MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge:
Respondent determined deficiencies of $4,879, $4,594, and $4,546 in petitioners' Federal income taxes for 2001, 2002, and 2003, respectively. Respondent also determined accuracy-related penalties under section 6662(a) of $975.80, $906.60, and $909.20 for the years in issue, respectively.
After concessions by the parties, the issues for decision are:
(1) Whether petitioners are entitled...
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