Memorandum Findings of Fact and Opinion
STERRETT, Judge:
The Commissioner determined deficiencies in the petitioners' federal income tax as follows:
Year Deficiency 1965 .............. $34,537.00 1966 .............. 33,861.06 1967 .............. 29,838.25
The sole issue for decision is whether certain payments totalling $106,459.88, $117,578.50 and $85,754.21 received by the petitioners in the calendar...
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