Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the years and in the amounts as follows:
Docket number Petitioners Year Deficiency 5843-66 Jasper L. House, Jr., and Edra F. House 1964 $2,068.96 5844-66 Jasper L. House, Jr.. 1963 2,391.91 5845-66 Edra F. House ....... 1963 2,391.91 5846-66 H. R. S. Corporation...
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