Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1958 through 1961 as follows:
Year Deficiency 1958.................. $ 618.83 1959.................. 965.19 1960.................. 1,824.63 1961.................. 2,971.91
Some of the adjustments made in the notice of deficiency, including all...
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