Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Name Docket No. Year Amount Donald E. and Catherine M. Colucci ......... 10653-77 1974 $1,096.38 James Bushman and Jacqueline Bushman ......... 10489-78 1974 $1,558.38
The issues for decision are:
(1) Whether payments in the amount of $3,000 made...
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