Memorandum Opinion
VAN FOSSAN, Judge:
The respondent determined deficiencies in income tax of petitioners for years and in amounts as follows:
Docket Petitioner No. Year Deficiency Ethel Gregg Mann 58433 1951... $5,283.83 1952... 5,926.28 1953... 5,883.95 Blanche C. Chapman 58439 1951... $1,496.20 ...
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