Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year Deficiency 1964 ...........................$ 473.00 1965 ........................... 925.00 1966 ........................... 99,461.00 1967 ........................... 130,359.00 1968 ........................... 77,262.00 1969 ...........................
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