Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
The cases have been consolidated for trial. The respondent has determined deficiencies in the income tax of the petitioners for the year 1959 in the following amounts:
Docket No. Petitioner Deficiency 2005-64 Eli Abolafia ............. $264.00 2014-64 Norman and Betty Ochs .... 354.77
Some of the respondent's adjustments in each docket...
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