Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Arthur J. Crossland Year Deficiency 1968 ............... $1,796.09 1970 ............... 673.81 Arthur J. and Susan Crossland Year Deficiency 1971 .............. $ 689.16
Concessions...
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