Memorandum Findings of Fact and Opinion
CHABOT, Judge:
Respondent determined deficiencies in Federal individual income tax against petitioners, and petitioners claimed overpayments,
Deficiency Determined Overpayment Year Claimed 1972 ............... $5,667.77 $5,668 1973 ............... 4,460.00 4,460 1974...
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