Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in the income taxes of petitioner Murl W. Garrett for the calendar years 1963 and 1964 in the amounts of $119.40 and $120.83, respectively, and determined deficiencies in the income taxes of petitioner Marilyn M. Garrett for the calendar years 1963 and 1964 in the respective amounts of $262.78 and $245.41.
The only issue for decision is whether petitioner Murl...
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