Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in the joint income tax liability of petitioners Oliver B. and Alice W. Kilroy as follows:
Docket No. Year Deficiency 1538-69 1965 .......... $13,712.91 1966 .......... 8,471.67 3525-70 1967 .......... 2,781.39 1968 .......
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