Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioners' income tax for the taxable year 1970 in the amount of $3,855.69. The sole issue to be decided is whether petitioners realized dividend income from L.T.S. Mobile Homes, Inc. (L.T.S.) in the amount of $16,400.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and exhibits are incorporated by reference...
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