Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in the income tax of petitioners Charles S. and Rosemarie Presbrey, docket no. 149-68, for the years and in the following amounts:
1964 ............. $3,729.71 1965 ............. 3,867.84 1966 ............. 3,945.84
He also determined deficiencies in the income tax of petitioners Kenneth C. and Phyllis Kessler, docket no. 5465-68, for...
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