Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in the income tax of petitioners in the years and in the amounts as follows:
Docket No. Year Deficiency 1337-63................ 1954 $ 339.60 1337-63................ 1955 3,391.53 1338-63................ 1953 840.05 1338-63................ 1954...
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