Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined deficiencies in income tax for the year 1948 as follows:
Docket No. 36882 W. B. & V. Malouf ................ $18,481.80 Docket No. 36883 A. B. & M. Malouf ................ 13,588.71
In each proceeding, the petitioners concede that respondent correctly made certain determinations. In the...
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