LARAMY v. COMMISSIONER

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in the income tax of petitioners in the years and amounts as follows:

  Docket No.     Year     Deficiency

   3173-64       1959      $  348.98
                 1960       3,734.66
                 1961  19,521.63

              F/Y Ended
  Docket No.    April 30  Deficiency
   3174-64       1959      $2,061.84
        ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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