Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies and an overassessment in these consolidated cases as follows:
Petitioner Year Deficiency Overassessment George T. and Sophia Ritsos, Docket No. 5344-69 ..... 1965 $3,113.07 ....... Nicholas T. and Demetra Ritsos, Docket No. 181-70 ... 1965 1,383.53 ....... T. P...
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