Memorandum Findings of Facts and Opinion
SHIELDS, Judge:
Respondent determined deficiencies in income tax due from petitioners for 1980 as follows:
Petitioners Docket No. Deficiency Allan B. Schachter and Ruth B. Schachter 5422-83 $30,135.00 Barry B. Sokolow and Arlene Z. Sokolow 5485-83 11,784.00 Frank H. Kush and Margaret B. Kush 5648-83 ...
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