Memorandum Opinion
QUEALY, Judge:
Respondent determined deficiencies in the income tax of petitioners for the taxable years 1968 and 1969 in the amounts of $453.43 and $1,127.63, respectively.
This proceeding was submitted under Rule 122 of the Court's new Rules of Practice and Procedure. The only issues before the Court for our determination are as follows:
(1) Whether any of the amounts paid to petitioner Walter L. Peterson by Parkland...
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