Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in income tax in these consolidated proceedings as follows:
Taxable Petitioner Year Deficiency Edward D. Smithback and Mary Smithback ........... 1964 $257.80 Docket No. 1127-68 Ed Smithback Plumbing, Inc. ..................... 12/1/63 to ...
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