Tae M. & Young J. Kim - Page 14

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          $557.43, or $8 less than the total interest income of $565.43               
          shown in that schedule and page one of that return.                         
               On the record before us, we reject respondent’s determina-             
          tion that petitioners failed to include in income for their                 
          taxable year 2002 $8 of interest income from Washington Savings             
          Bank.                                                                       
               We have considered all of the parties’ contentions and                 
          arguments that are not discussed herein, and we find them to be             
          without merit, irrelevant, and/or moot.                                     
               To reflect the foregoing and the concessions of respondent,            

                                             Decision will be entered under           
                                        Rule 155.                                     
























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