Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined deficiencies in the petitioners' Federal income tax, as follows:
Year Kind of Tax Deficiency 1953 ........ Income $ 817.66 1954 ........ Income 830.70 1955 ........ Income 1,203.15 1956 ........ Income 1,289.34
The sole question for decision is whether petitioners...
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