MEMORANDUM OPINION
GOLDBERG, Special Trial Judge:
Respondent determined deficiencies in petitioners' 1993, 1994, and 1995 Federal income taxes of $4,736, $5,999, and $4,263, respectively. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years in issue.
Some of the facts have been stipulated and are so found. The stipulation of facts and the attached...
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