Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Docket No. Year Deficiency 6747-78 ............ 1974 $1,809.50 1975 458.41 6748-78 ............ 1974 $1,287.22 1975 131.48 6749-78 ............ 1974 $1,672.94 6750-78 ............ 1974 $1,612...
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