Memorandum Findings of Fact and Opinion
Respondent determined the following income tax deficiencies in these consolidated cases (the petitioner wives, or their estates are parties herein only by virtue of filing joint returns. The petitioner husbands, or their estates, will hereinafter be referred to as "petitioners"):
[Chart appears on page 1194.]
In the case of William F. Souder, Jr., et al., docket No. 6658-66, respondent also determined a deficiency...
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