Memorandum Opinion
QUEALY, Judge:
The respondent determined a deficiency in income taxes due from Dopp and Company, Inc., the petitioner in docket No. 1710-73, for the taxable year ended April 30, 1968, in the amount of $33,574.46.
The respondent also determined a deficiency in income taxes due from Paul S. Dopp and Evelyn Dopp,
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