Memorandum Findings of Fact and Opinion
The respondent determined the following deficiencies in income tax:
Alex M. Massabni and Hazel Massabni Year Deficiency 1948.......... $2,012.52 1950.......... 3,097.70 1951.......... 696.34Alex Massabni 1953.......... $ 70.47Hazel Massabni...
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