Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined deficiencies in petitioners' Federal income tax as follows:
Year Deficiency 1971 ....................... $10,868.66 1972 ....................... 11,239.94 1973 ....................... 3,430.45 1974 ....................... 394.88
The issue for decision is the scope of Forms 872,...
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