Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax of $1,163.64 for 1950 and $579.34 for 1951. The petitioners failed to prosecute and the deficiencies must be sustained.
The Commissioner has proven that 1951 taxes were withheld from the wages of the husband in the amount of $570.10, from the wages of Alice $140.30, and $7.60 from some source, or a total of $718; those payments resulted in an overpayment of...
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