Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income tax for the taxable years 1958, 1959, 1961, and 1962 in the respective amounts of $310.63, $1,310.87, $3,186.58, and $3,146.72.
The issue with respect to the taxable years 1961 and 1962 is whether the petitioners understated their taxable income derived from the operation of a liquor store and, if so, the extent of the understatement. There is...
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