Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income taxes of the petitioners as follows:
Docket No. Year Amount 58946 1948 ............ $ 265.10 1949 ............ 3,492.66 1950 ............ 12,282.10 61124 1953 ............ $ 928.30 1954 ............ 1,001.18
These cases were consolidated for trial...
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