Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined the following income tax deficiencies in these consolidated cases:
Docket Name Number Year Amt. Estate of Julian Morris, 15582-79 1975 $1,319 Deceased, Jennie Morris, 1976 1,590 Executrix, and Jennie 1977 1,653 Morris Myer Koslow and 15583...
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