Memorandum Findings of Fact and Opinion
GOFFE:
The Commissioner determined deficiencies in the Federal income taxes of petitioners as follows:
Docket Petitioner No. Year Deficiency R. Shisler Farms, Inc. 829-70 1965 $43,183.66 Robert A. Shisler and Doris Shisler ......... 830-70 1965 8,867.40
Upon motion by respondent, unopposed by petitioners, these cases were consolidated...
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