Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
In these consolidated cases brought by petitioner Harold H. Klingler, Jr. (docket No. 5577-83) and by petitioner Janet V. Klingler (docket No. 9021-83), respondent determined the following Federal income tax deficiencies and additions to tax:
Docket No. 5577-83 Addition to Tax ...
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