OPINION
HOYT, Judge:
Respondent determined a deficiency against petitioners Robert E. and Maxine Catron, docket No. 2115-66, in the amount of $689.25 for the taxable year 1962. Respondent also determined a deficiency for the same year against petitioner Eugene D. Catron, docket No. 3862-66, in the amount of $562.53.
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