Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined deficiencies against the petitioners in these consolidated cases for the years and in the amounts as follows:
Name of Petitioner Docket No. Year Deficiency Grant E. Naegle.... 2337-63 1956 $16,160.34 1960 540.96 Norma C. Naegle.... 2662-63 1959 1,134.58...
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