Memorandum Findings of Fact and Opinion
LEECH, Judge:
Each of these cases involves a deficiency in income taxes for the year 1940, as follows:
Name Docket No. Amount Rosalie H. Bosworth ........ 112594 $460.97 Palmer Hutcheson ........... 112595 705.77 Joseph C. Hutcheson, Jr..... 450 533.67
All three petitioners reside at Houston, Harris County, Texas. Each filed separate...
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