Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
In these consolidated cases, respondent determined the following deficiencies in petitioners' Federal income taxes for the year 1971:
Docket No. Petitioner Deficiency 8255-74 James G. Bailey ........... $1,835 8256-74 Lillian Arlene Bailey ..... 1,436 8257-74 Melvin Douglas Bailey ..... 2,133
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