Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in the Federal income tax of Charles J. Snider and Annis Snider in the amounts of $17,621.68 and $2,855.90 for the calendar years 1969 and 1970, respectively; in the Federal income tax of Joe A. Snider and LaJuan Snider in the amounts of $30,837.73 and $143.54 for the calendar years 1969 and 1970, respectively; in the Federal income tax of Ronald L. Snider in the amounts...
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