Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined deficiencies in income tax against petitioners for the taxable years 1953 and 1954 in the respective amounts of $289.41 and $282.86. Petitioners claim an overpayment of $312.67 for the year 1954. Preliminary statement in respondent's brief indicates that the deficiency for 1953 is intended to apply to Estil L. Cook but not to Beulah...
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