Memorandum Opinion
RAUM, Judge:
The Commissioner determined deficiencies in income tax against petitioners as follows:
Emilia H. Guido Year de Conill Conill 1966 .......... $ 473.10 $1,955.70 1967 .......... 835.17 2,180.37 1968 .......... 650.22 2,668.58 1969 .......... 558.33 3,621.96 1970 .......... 1,602.13 2,022.65 1971 .......... 618.14...
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