Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioners' Federal income tax in the years and in the amounts as follows:
John Lizak, Inc. Docket No. 4504-66 F/Y/E Deficiency 10/31/61 ............... $2,806.67 10/31/62 ............... 389.68 10/31/63 ............... 1,126.83 10/31/64 ............... 677.60
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