Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in income tax of the petitioner at Docket No. 2601-64 for the year 1960 in the amount of $4,736.19 and of the petitioner at Docket No. 4089-64 for the fiscal year ended February 28, 1963, in the amount of $335.40. Petitioners have not raised issues with respect to certain minor adjustments in the statutory notice issued in Docket No. 4089-64. The sole question presented...
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