Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in Federal income taxes of petitioners as follows:
Taxable Dkt. Year No. Ended Deficiency 5612-70 Marco S. Marinello 5/31/65 $57,441.01 Associates, Inc. 5/31/66 21,419.56 ...
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