Memorandum Opinion
WILES, Judge:
Respondent determined deficiencies in petitioners' income taxes as follows:
Fiscal Year Petitioner Ending Deficiency T. L. Hunt, Inc. of Texas 1-31-73 $1,331.00 1-31-74 4,333.00 Chester Patterson, Inc. 1-31-73 3,250.00 1-31-74 3,250.00 Hunt Dry Goods...
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