Memorandum Findings of Fact and Opinion
.. GOFFE, Judge:
Respondent determined deficiencies in the Federal income taxes of the petitioners as follows:
Docket Number Petitioner 1962 1965 1966 ________________________________________________________________________________________________ 4595-69 Herman Klayman & Shirley Klayman ............ $1,099.52 $12,219.23 $3,687...
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