Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in the income tax of petitioners as follows:
Year Deficiency 1958 ..................... $11,055.16 1959 ..................... $11,229.37 1960 ..................... $10,589.55 1961 ..................... $11,497.08 1962 ..................... $10,771.44 1963 ........
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