Memorandum Findings of Fact and Opinion
DAWSON, Chief Judge:
Respondent determined the following deficiencies in the Federal income taxes of petitioners:
Docket No. Year Deficiency 2635-70 ............. 1966 $12,534.92 2635-70 ............. 1967 12,275.11 297-72 ............. 1969 951.72
On October 2, 1975, respondent amended...
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