Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined deficiencies in petitioner's income tax for the years and in the amounts as follows:
Docket No. Year Deficiency 5585-66............. 1963 ..............$597.84 1964 .............. 374.22 2694-67............. 1965 .............. 261.00
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