Memorandum Findings of Fact and Opinion
In these consolidated proceedings respondent determined deficiencies in income tax as follows:
Docket No. Petitioners Year Amount 91032 Edward T. Dicker and Nanette Dicker ... 1958 $85,685.85 91033 Jerome J. Frank and Emma Sue Frank ... 1958 73,883.24
The adjustments to the income of Edward and Nanette Dicker and the explanation...
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