MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge:
Respondent determined deficiencies in and penalties on petitioners' Federal income taxes as follows:
Year Deficiency Sec. 6662 Penalty 2001 $27,555 $5,511 2002 6,790 1,358
After concessions by the parties, the primary issue for decision is whether petitioners qualify for the foreign earned income exclusion...
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