Memorandum Opinion
OPPER, Judge:
Deficiencies determined against the various petitioners as follows are contested in part:
Naomi Binder Year Tax Deficiency 1944 ...... Income ...... $1,290.83 Thomas W. Binder Year Tax Deficiency 1943 ...... Income ...... $2,011.69 1944 ...... Income ...... 1,232.26 Bessie Binder Year Tax...
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