Memorandum Findings of Fact and Opinion
FISHER, Judge:
The respondent has determined deficiences in petitioners' income taxes for 1959 and 1960 in the respective amounts of $373.10 (as corrected for a mathematical error of 20 cents) and $284.94.
Findings of Fact
The petitioners are husband and wife residing at 2025 Peachtree Road, Atlanta, Georgia. They filed joint returns for 1959 and 1960 with the district director of internal revenue...
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