Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined the following deficiencies in the petitioners' Federal income taxes:
Taxable Docket Year Petitioner No. Ended Deficiency Aero Industrial 4630-77 9/30/74 $ 4,833.00 Co., Inc. .... 514-78 9/30/75 27,882.00 Vita-Saver, 4631-77 10/31/74 1,500.00 Incorporated...
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