MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge:
Respondent determined the following deficiencies in petitioners' Federal income tax:
Year Deficiency 1990 ............................. $4,793 1991 ............................. 9,618
The sole issue for decision is whether petitioners had gross income of $14,522 and $38,248 for 1990 and 1991, respectively, attributable...
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