Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in these cases, which have been consolidated for trial and briefing, as follows:
Docket No. Petitioner Year Deficiency 2076-64 Robert J. Inness and Yvette Inness ..... 1960 $ 105.46 2102-64 Bob Inness Company ... 1960 159.52 5572...
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