Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in Federal income taxes and additions thereto under section 6653(a)
HORACE DREW and BETTY B. DREW (Docket No. 4134-69) Year Deficiency 1962 ........... $879.61 1963 ........... 505.83
THE H. & W.B. DREW COMPANY (Docket No. 4154-69) Taxable...
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