Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent, on May 19, 1976, issued a statutory notice in which he determined deficiencies in petitioners' Federal income taxes as follows:
Taxable Year Ended Deficiency Dec. 31, 1971 $ 520.85 Dec. 31, 1972 2,993.49 Dec. 31, 1973 4,110.87 Dec. 31, 1974 733.93 _________...
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