Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in petitioners' income tax in the amounts and years as follows:
Docket No. Year Deficiency 93029 ............ 1957 $12,432.85 1848-62 ......... 1958 5,319.44 650-63 ......... 1959 193.44 650-63 ......... 1960 606.10 1624-66 ......... 1961 1,401.66 1624-66 ......... 1962...
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