Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent determined deficiencies in petitioners' income taxes as follows:
Fiscal Year Ended Deficiency ------------------------------------- 12-31-61 .......... $ 3,447.95 12-31-62 .......... 13,303.73 12-31-63 .......... 125.21
Concessions having been made, the only remaining issue herein is whether 1963 or 1965 is the proper year...
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