Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in the income tax of each petitioner for the taxable year 1966 as follows:
Petitioner Deficiency Morris Gross and Erna Gross ..... $4,934.45 Noel C. Novarro ................. 529.00 Stephen B. Novarro and Kathleen M. Novarro .................... 735.67 Allen F. Van Schaick and Arden F. Van...
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