MEMORANDUM OPINION
FOLEY, Judge:
By notice dated September 21, 1995, respondent determined a deficiency in petitioners' 1992 Federal income tax of $31,071. The issues for decision are as follows:
1. Whether petitioners, pursuant to section 104(a)(2), are entitled to exclude amounts received in settlement of a class action suit. We hold they are not.
2. Whether petitioners, pursuant to section 162, are entitled to an above-the-line deduction...
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