Memorandum Findings of Fact and Opinion
BRUCE, Judge:
The respondent determined deficiencies in income tax of the corporate and individual petitioners as follows:
Robert R. Walker, Robert R. Walker, and Inc. Calendar Wanda A. Walker Docket No. 4862-63 Year Docket No. 4863-63 $31,635.83 1957 $15,071.66 1,707.16 1958 ...
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