Memorandum Findings of Fact and Opinion
CHABOT, Judge:
Respondent determined deficiencies in Federal individual income tax against petitioners as follows:
Docket No. Year Deficiency 6256-70 .................... 1965 $ 1,004.20 1966 13,806.00 1486-72 .................... 1967 7,077.07 1499-72 .................... 1968 2,195.00 ...
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