Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in the Federal income tax of petitioners Earl and Janice Jenkins for the calendar year 1971 in the amount of $409.81 and determined a deficiency in the Federal income tax of petitioners Dale E. and Rhoda M. Frazier in the amount of $417.45 for the calendar year 1971.
One of the issues involved in the case of Dale E. and Rhoda M. Frazier has been conceded by petitioners...
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