Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
This consolidated proceeding involves deficiencies in income tax determined against petitioners as follows:
Petitioners Dkt. No. Year Deficiency Harlan O. Carlson and Mildred C. Carlson ...... 65856 1953 $5,856.06 65856 1954 3,373.83 70625 1955 ...
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