Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined deficiencies in petitioners' joint income taxes as follows:
Docket No. Year Deficiency 3907-64 1958.......... $13,288.68 1959.......... 13,052.83 1960.......... 10,889.73 1961.......... 23,976.40 1847-66 1962.......... 4,241.22 1963.......... 5,977.01 1964.............
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