MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge:
By statutory notices, respondent determined the following deficiencies in petitioners' Federal income taxes:
Docket No. Petitioner Year Deficiency 13632-78 Roger A. Barrer 1974 $6,187.00 1975 3,495.00 6848-78 Faith Barrer 1974 1,517.00 1975 2,464.77
In an amended...
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