Memorandum Opinion
NIMS, Judge:
In these consolidated cases, respondent determined the following deficiencies in petitioners' Federal income taxes:
Docket No. Petitioner Year Deficiency 10962-84 Caryn Wilson 1978 $4,335.00 1979 1,350.00 10963-84 Jay Scott Levene 1978 8,252.00 ...
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