Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined deficiencies in the income tax of the petitioners as follows:
Year Deficiency 1948.............. $195.00 1949.............. 53,06 1950.............. 127.56
By amended answer, the respondent now claims an additional deficiency for 1949 in the amount of $56.19 and for 1950 in the amount of $48.98.
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