Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar year 1962 as follows:
Docket No. Petitioners Deficiency 1746-66 C. D. Stratton and Catherine Stratton $38,637.03 1747-66 A. Gordon Schlafke and Ardis Schlafke 38,799.74 1748-66 ...
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