Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined deficiencies in petitioners' income taxes in these consolidated cases for the years and in the amounts as follows:
Dkt. No. Year Deficiency 3061-65 .............. 1960 $12,295.98 1961 1,728.51 1962 7,501.07 1963 6,552.35 6521-66 .......
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