Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in the income taxes of petitioners in the years and amounts as follows:
Transferee Docket No. Year Deficiency Liability 5443-68 1964 $6,188.82 1965 60.25 1966 198.03 5444-68 12-1-64 $1,000.64 5445-68 12-1-64 1,000...
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