Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioner's income tax as follows:
Taxable year Deficiency asserted 1963 $1,176.42 1964 4,154.53 1965 604.46
Certain adjustments having been agreed to by the parties, only two issues remain for our consideration:
(1) Whether amounts...
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