OPINION
SCOTT, Judge:
Respondent determined deficiencies in the Federal income taxes of petitioners Ross H. Funkhouser (hereinafter referred to as Funkhouser) and Myrna Funkhouser for the years and in the amounts as follows:
Calendar year Amount 1964 ---------------------------- $89.50 1965 ---------------------------- 87.47 1966 ---------------------------- 103.00 1967 ------------...
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