Memorandum Opinion
FORRESTER, Judge:
In these consolidated cases, respondent has determined deficiencies in income taxes as follows:
Taxable Docket Year No. Petitioners Ended Deficiencies 5610-67 Chrissie H. Woodhall 12/31/65 $388.12 5613-67 Estate of W. Lyle Woodhall .......... 12/31/64 370.90 5613...
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