Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined the following deficiencies in the income taxes of the petitioners, Earl W. Fugate and Faye Fugate:
Year Deficiency 1968 ............. $38,060.25 1969 ............. 161.00 1971 ............. 17,383.97 1972 ............. 2,903.00
The Commissioner also determined that the petitioner, Earl W. Fugate, was liable as a...
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