Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined the following deficiencies in income tax for the calendar years indicated:
1953.................. $ 6,210.46 1954.................. 468.10 1955.................. 23,547.51 __________ Total................. $30,226.07
During the taxable years 1953, 1954, and 1955, Adolf Kirschenmann and Bertha Kirschenmann...
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