Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined deficiencies in Federal income tax of petitioners as follows:
Docket Number Year Amount 8073-75 ......... 1971 $734.73 8074-75 ......... 1971 361.00
Upon joint motion of the parties, these cases were consolidated for purposes of trial, briefs and opinion.
Due to concessions the only issues remaining for our decision...
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