Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent has determined deficiencies in the income tax of petitioner and Fred Eger for the years and in the amounts as follows:
Year Amount 1958 .................. $2,428.88 1959 .................. 2,540.15 1960 .................. 1,738.36
After agreement concerning two of the issues...
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