Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' Federal income tax as set forth below:
Docket No. Year Deficiency 2287-73 ............ 1968 $1,881.45 1969 887.14 8177-73 ............ 1970 714.56 7202-73 ............ 1971 4,777.42
Some of the issues have been disposed of by the parties or decided in a prior...
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