Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Deficiencies in income tax have been determined by respondent against petitioners for the taxable year 1960 in the following amounts:
David P. and Bessie Becker ....... $ 444.22 Clarence J. and Pearl R. Becker .. 2,693.01 Adolf and Margaret Herf .......... 352.73
The only issue is whether Becker Meat and Provision Company, Inc., an electing subchapter S small business...
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