Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1964 and 1965 in the respective amounts of $889.91 and $1,575.99. Respondent by affirmative allegations in his answer claimed an increased deficiency for the year 1965 in the amount of $234 for a total deficiency for 1965 of $1,809.99.
Certain of the issues raised by the pleadings have been disposed of by agreement...
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