Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioners' income taxes as follows:
Petitioner(s) Year Amount Theodore A. Granger ....... 1958 $ 123.04 Theodore A. Granger and Elizabeth T. Granger .... 1959 1,732.00 Theodore A. Granger ....... 1961 17.00 Theodore A. Granger ....... 1962 774.00 Theodore A. Granger ....... 1963 972.50...
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