Memorandum Findings of Fact and Opinion
RICE, Judge:
The respondent determined deficiencies in income tax on the petitioners as follows:
1945 Docket Amount of No. Deficiency Frederic M. Paist ... 23334 $123,101.71 Horace C. Paist ..... 23335 217.04 Gertrude P. Naugler . 23336...
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