Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
In these consolidated cases, respondent has determined deficiencies in petitioners' Federal income tax for the taxable year 1972 as follows:
Docket No. Petitioners Deficiency 265-76 John B. and Linda Howard .... $4,983 279-76 Donald J. and Donna Triolo .. 8,256
Concessions having been made, the following issues remain for our decision...
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