Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent has determined the following deficiencies in the petitioners' Federal income taxes:
Taxable Petitioner Year Deficiency James P. and Margaret J. Fenstermaker ........... 1972 $230.00 1973 560.00 Arthur G. and Josephine C. Green .................. 1972 526.65 ...
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