Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Taxable Year Deficiency 1965 ................... $155.78 1966 ................... 143.05 1967 ................... 104.30
Petitioners have claimed an overpayment of $459.44 for the year 1967. The parties orally stipulated at the trial of this case that there...
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