Memorandum Opinion
WHITAKER, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes for the years 1978 through 1980:
Petitioner(s) 1978 1979 1980 Donald G. and Mary E. Corley .......................... $3,385.00 $2,350.00 -- Barry J. and Deborah A. Glick ........................ 2,256.00 513.00 $827.00...
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