Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
In these consolidated cases, respondent has determined deficiencies in income taxes as follows:
Petitioners Docket No. Year Deficiency Edward S. and 3629-73 1966 $17,730.99 Rosetta Zorn Richard I. and 3690-73 1966 13,262.27 Nancy Zorn Samuel J. and 3691-73 1966 14,085.73 Beverly Jackman 1967 2,116.00 Lawrence...
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