Memorandum Findings of Fact and Opinion2
HARRON, Judge:
The respondent has determined deficiencies in the petitioners' income tax liability for the calendar year 1946 as follows:
Betty Hansen ............................... $12,558.75 Carl L. Hansen and Norma W. Hansen ................................. 12,956.21 Benjamin C. Mickle ......................... 4,144.06
The question...
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