Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined the following deficiencies in petitioners' Federal income tax:
Year Deficiency 1968 ............... $ 3,441.51 1969 ............... 13,846.72 1970 ............... 3,587.84
Concessions having been made, the sole issue before us is whether amounts received by petitioners during the years in issue were in consideration...
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