Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined deficiencies in petitioners' income tax for the years and in the amounts as follows:
Docket No. Petitioner Year Deficiency 81774 Betty W. Crissey ....... 1955 $ 284.76 81775 Edgar R. Crissey ....... 1955 284.76 84450 William M. and Frances F. Thyfault ... 1955 1,264.42 ...
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