Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in the Federal income tax of petitioners as follows:
Dkt. No. Petitioner Year Amount 574-66 Theodore B. Livernois Trust of May 2, 1958 1959 $17,828.95 1960 55,593.37 1961 23,345.17 1962...
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