Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined deficiencies in petitioners' income tax as follows:
Docket Number Year Deficiency 990-64 ........ 1955 $17,582.21 1956 16,025.67 1957 14,495.19 1958 27,676.97 1959 23,732.00 3103-64 ....... 1960 $16,322.00 1961 32,758.00...
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