Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined deficiencies in the income tax of petitioners for the year 1958 in the following amounts:
Docket Petitioner Number Deficiency Ronald U. and Pauline V. Bassett .............. 88240 $ 602.70 Samuel P. and Bernice A. DeBusk ............... 89301 107.88 Hester Louise Parks .... 91200...
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