Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
In these consolidated cases, the respondent determined the following deficiencies in petitioners' Federal income taxes for the year 1971:
Docket No. Deficiency 6943-74 $643.49 7556-74 779.89
The following issues still require consideration: (1) Whether the distributions made with respect to securities and savings...
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