Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioner's Federal income tax in the amounts of $624.50 and $657.53 for 1972 and 1974, respectively. In determining these deficiencies, respondent made numerous adjustments to petitioner's taxable income as computed in his Federal income tax returns for those years. The petitions seeking a redetermination of the deficiencies are not cast in sufficiently precise...
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