Memorandum Findings of Fact and Opinion
WILBUR, Judge:
In a notice of deficiency dated March 16, 1982, respondent determined the following deficiencies in petitioners' Federal income taxes:
Year Deficiency 1975 ............................ $26,724 1976 ............................ 5,164
In an amendment to his answer filed with the Court on June 21, 1983, respondent claimed an...
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