Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income taxes of petitioners in the amount of $1,694.27 for the year 1958, $100.80 for the year 1959, and $2,216.70 for the year 1960. In determining those deficiencies the Commissioner made numerous adjustments in the taxable income reported in petitioners' returns for those years. Issues raised with respect to many of these adjustments have been settled by stipulation. The remaining...
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