Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent assessed income tax deficiencies against petitioners for the calendar years and in the amounts of $1,043.88 for 1961, $1,446.55 for 1962, and $1,348.24 for 1963. The deficiencies all resulted from respondent's disallowance of various deductions claimed by petitioners on their joint returns for the years in question. Subsequently, however, petitioners denied that certain funds received by them...
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