Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioners' income taxes for the years 1961, 1962, and 1963 as follows:
Docket No. Petitioner Year Deficiency 4157-67 Katherine R. Lane .. 1961 $106,153.47 1962 26,482.86 1963 5,573.13 4158-67 Edward V. Lane and ...
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