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 taxable years specified:
Docket No. Year Deficiency 5040-73 ....... FYE 3/31/67 $ 4,527.68 FYE 3/31/68 8,186.39 FYE 3/31/69 30,369.39 5042-73 ....... 1967 ...
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