Memorandum Findings of Fact and Opinion
VAN FOSSAN, Judge:
Respondent determined deficiencies in income and victory taxes of petitioners as follows:
Docket No. Name Year Amount 15035 Alice M. Morris..... 1943 $15,179.22 1944 44,054.59 15036 Bert M. Morris...... 1943 15,673.88 1944 44,270.09
The sole error alleged is...
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