Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined the following deficiencies in petitioners' Federal income tax for 1965, 1966, 1967, and 1968:
Year Deficiency 1965 ................. $32,637.66 1966 ................. 25,953.78 1967 ................. 15,353.11 1968 ................. 2,026.71
The deficiency for 1965 involves the individual income tax of petitioner...
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