Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:
Year Amount 1968 ................. $18,686.52 1969 ................. 1,563.46 1970 ................. 1,092.14
This determination involved a number of different issues, all but one of which have been settled by agreement of the parties. The sole question remaining...
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