Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined deficiencies in the federal income taxes of George D. Ladas and Lois H. Ladas as follows:
Taxpayer Year Deficiency George D. Ladas .............. 1965 $ 640.00 1966 $1,562.00 Lois H. Ladas ................ 1965 $ 640.00 1966 $1,695.00 George D. and Lois...
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