Memorandum Opinion
HAMBLEN, Chief Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1988, 1989, and 1990 in the amounts of $1,842, $1,744.29, and $2,089, respectively. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years at issue, and Rule references are to the Tax Court Rules of Practice and Procedure.
The sole issue for decision is whether petitioner...
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