Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined the following deficiencies in the Federal income tax of the petitioners:
Year Deficiency 1966 ................. $50,410.88 1967 ................. 2,569.31 1968 ................. 910.00
Certain issues have been settled, and the one issue which remains for decision is whether Solomon I. Kaplan received additional compensation...
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