MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge:
Respondent determined a deficiency in petitioners' 1993 Federal income tax of $8,909. Petitioners claim an overpayment of their 1993 Federal income tax in the amount of $4,172. Respondent has conceded all adjustments determined in the notice of deficiency, and the remaining issue concerns petitioners' claim for an overpayment. In order to address petitioners' claim for an overpayment, the parties have...
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