Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Petitioner Docket No. Year Deficiency Rodney D. and 2240-84 1981 $1,249 Judith E. Morris Gordon B. and 15031-84 1980 4,559 Martha J. Barrett 40583-84 1981 6,082 Bennie Ward...
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