Memorandum Opinion
TRAIN, Judge:
The respondent determined deficiencies in income taxes of the petitioners, and additions to tax, in the years and in the amounts as follows:
Docket No. 72563 Petitioner Year Deficiency A. Diggs Hewitt ......... 1948 $ 41.50 Docket No. 72564 Petitioner Year Deficiency A. Diggs Hewitt and Juliette 1949 $1,623.56 L. Hewitt...
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