Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined deficiencies in the income tax of petitioners in these consolidated cases as follows:
Docket No. Deficiency 1969 1970 3858-73 ......... $ 3,572.52 $ 3859-73 ......... 34,474.00 3860-73 ......... 4,315.00 3861-73 ......... 1,216.00 3862-73 ......... 1,211.00 3863-73 ......... 2,619...
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