Memorandum Findings of Fact and Opinion
These proceedings involve deficiencies determined by respondent in income tax of petitioners and an addition thereto for the year 1948, as follows:
Addition Name Deficiency to Tax Gabriel & Thelma Leeb ........ $ 956.50 $108.22 Leighton & Honey Rosenthal ... 4,536.73 ....... Gabriel & Miriam Feigenbaum...
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