Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in income tax of petitioners Charles Turner and Emma R. Turner, Turner Enterprises, Inc. (a dissolved corporation) and Charles Turner and Emma R. Turner, as transferees of Turner Enterprises, Inc. in the amounts and for the years as follows:
Charles Turner and Emma R. Turner Docket No. 1603-63 -------------------------------------------------------...
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