Memorandum Findings of Fact and Opinion
These proceedings, which have been consolidated, involve income tax deficiencies for the calendar year 1941, determined by respondent against the petitioners, respectively, in the following amounts (all of which are not in controversy, except in the case of the last named petitioner):
Docket Nos. 7564 D. Roger and Ethel M. Englar $8,465.12 7565 T. Catesby and Louisa Brooke Jones...
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