Memorandum Findings of Fact and Opinion
DISNEY, Judge:
These cases, consolidated for hearing and disposition, involve deficiencies in income tax as follows:
Income Docket tax deficiencies Petitioner No. 1940 1941 ---------------------------------------------------- William O. Culbertson .. 4184 $554.98 $9,164.34 Gladys Culbertson ...... 4185...
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