Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined deficiencies in petitioners' Federal income tax as follows:
Year Amount 1965 .............. $5,458.00 1966 .............. 4,414.13 1968 .............. 319.00 1969 .............. 2,121.311
Other issues having been disposed of by mutual agreement, the two issues remaining...
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