Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined the following deficiencies in the joint Federal income tax returns of petitioners Ingwald L. and Elinor R. Ramberg:
Year Amount 1967 ............. $4,633.23 1968 ............. 5,094.05 1969 ............. 5,258.24
Respondent also determined the following deficiencies in the joint Federal income tax returns of petitioners...
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