Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
In these consolidated proceedings, respondent determined the following deficiencies in petitioners' Federal income taxes:
Fred W. Grace H. Marquart Marquart Docket No. Docket No. Year 4822-73 4823-73 1965 ..... $6,959.00 $7,259.00 1966 ..... 7,857.00 7,557.00 1967 ..... 6,907...
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