Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $2,772.32 in petitioners' income tax for 1968. All issues raised by the notice of deficiency having been settled by the parties, the only issue remaining for decision is whether a Form 872, Consent Fixing Period of Limitation Upon Assessment of Income Tax, was effective under section 6501(c)(4)
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