Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined the following deficiencies in petitioners' Federal income tax:
Year Deficiency 1976 ............ $37,308.00 1977 ............ 17,254.00 1978 ............ 15,489.00
By amended answer, respondent redetermined the deficiency in tax for 1978 as $18,326, increasing the deficiency by $2,837...
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