Memorandum Findings of Fact and Opinion
BRUCE, Judge:
The respondent determined deficiencies in income tax for the calendar year 1959 in the following amounts:
Docket No. Petitioner Amount 1937-63 E. A. Vaughey and Mary B. Vaughey ...................... $11,108.58 1900-63 Deposit Guaranty Bank and Trust Company, Trustee for Elizabeth Hayden Blackburn ...
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