Memorandum Findings of Fact and Opinion
WRIGHT, Judge:
By two notices of deficiency dated July 17, 1986, and December 7, 1987, respondent determined the following deficiencies in petitioners' Federal income tax:
Year Deficiency 1982 ........................ $34,686.00 1983 ........................ 32,167.00
After concessions, the remaining issue for decision is whether payments received...
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