Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined deficiencies in income tax for the year 1958, as follows:
Dkt. No. Petitioner Deficiency 2462-62 Baris ................ $ 3,226.58 2463-62 Engelstein ........... 4,477.87 2464-62 Tinklepaugh .......... 2,209.80 2465-62 Bernstein ............ 624.57 2466-62 May .................. 1,403.79 2467-62 ...
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