Memorandum Findings of Fact and Opinion
OPPER, Judge:
These consolidated proceedings involve income tax deficiencies for the year ended December 31, 1941, in the following amounts:
Docket No. Petitioner Amount 6825 George C. Dade .............. $6,851.86 6826 Jesse E. Dade ............... 6,566.54 6827 Martin Anderson ............. ...
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