Memorandum Findings of Fact and Opinion
GOFFE, Judge:
Respondent determined deficiencies in the petitioners' Federal income tax as follows:
Docket Taxable No. Petitioner Year Amount 360-71 Idus P. Ash and Georgia L. Ash ........... 1967 $27,305.86 6102-71 M. Ralph Cannon ....... 1967 36,993.48
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