Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Taxable Docket No. Petitioner Year Amount 1875-78 Margaret Krug ..... 1973 $6,253.76 1974 4,103.94 1963-78 Volunteer Asphalt Company ......... 19742
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