Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the years and in the amounts as follows:
Taxable Year Deficiency 1974 ....................... $ 79.10 1975 ....................... 1,055.37 1976 ....................... 1,027.64 1977 ....................... 1,072.71 1978 ...........
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