Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in the income taxes of petitioners for the years and in the amounts as follows:
Dkt. No. 2314-62 Dkt. No. 2316-62 Year Vuono-Lione, Inc. Anna Vuono 1957 .......... $30,607.96 $7,154.55 1958 .......... 51,862.64 492.70 1959 .......... 4,361.08 7,210.80 ...
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