OPINION
RAUM, Judge:
The Commissioner determined deficiencies in petitioners' Federal income taxes of $4,220.50, $4,231.92, and $3,967.60 for the taxable years 1990, 1991, and 1992, respectively. Petitioner husband (petitioner or Scott) together with his brother and two cousins, all employed full time as funeral directors in a mortuary operated by a C corporation, purchased all the stock of that corporation from its owners, their fathers, so that...
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