Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the calendar year 1964 in the following amounts:
Docket No. Petitioners Deficiency 117-67 J. E. and Una J. Casner ...... $4,700.47 140-67 B. R. and Winifred Slight .... 1,275.53 141-67 Forrest and Geraldine Walker ...
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