Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Respondent determined deficiencies in the income tax of petitioners for the years and in the amounts as follows:
Dkt. Petitioner Year Deficiency No. 5209-63 J. Thomas and Eleanor F. Requard ........ 1956 $ 4,287.89 1957 130,341.30 1958 113,503.02 ...
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