MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge:
For 1993, respondent determined a deficiency of $29,025 in petitioners' Federal income tax.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issue for decision is whether certain funds received in connection with a medical malpractice lawsuit...
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