Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined deficiencies in the petitioners' income taxes as follows:
Taxable Year Deficiency 1961 ................ $6,838.94 1962 ................ 6,939.60 1963 ................ 8,012.95 1964 ................ 7,622.05
The issues for decision in this case are whether the respondent's valuation of certain...
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