Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent, in three separate statutory notices dated August 3, 1977, determined deficiencies in the Federal income taxes of the petitioners as follows:
Taxable Docket Year Number Petitioners Ended Deficiency 11034-77 Justice Steel, Inc. 10/31/74 $7,708.01 11035-77 John G. Justice 12/31/74...
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