United States Tax Court.
Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined deficiencies in the income taxes of the petitioners as follows:
[SEE TABLE ON PAGE 247]
Some of the issues raised by the deficiency notices have been disposed of by the parties. The remaining questions to be decided are:
(1) Whether each petitioner is entitled to a full $25,000 surtax exemption;
(2) Whether the petitioners are subject to the...
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