Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined deficiencies in the respective petitioners' income taxes as follows:
Petitioner Year Amount Norman F. Stougaard, et ux ... 1967 $726.73 Frederick J. Buhr, et ux ..... 1967 615.83 Kenneth W. Oldham, et ux ..... 1966 504.47 1967 476.76 James A. Kramer, et ux ....... 1967...
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