MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
Respondent determined the following deficiencies in petitioners' 1993 Federal income taxes:
Petitioner Deficiency Salvador A. and Kathleen M. Gaudiano (S. and K. Gaudiano) .............. $43,665 Gary D. Asher (G. Asher) ............ 43,281 Larry A. Asher (L. Asher) ........... 43,858 Randy C. and Kathleen R. Edgemon (R. ...
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