Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income tax against the petitioner Raymond J. Mears for the taxable years 1959 and 1962 in the respective amounts of $19,212.63 and $92, and an addition to tax for the taxable year 1959 in the amount of $960.63; a deficiency in income tax against the petitioners Raymond J. and Carol Mears for the taxable year 1960 in the amount of $21,054.98 and an addition to...
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