Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in income tax for petitioner M.J. Byorick, Inc. for the years ending and in the amounts as follows:
Year Ending* Deficiency 1-31-78 $15,299.38 1-31-79 $ 1,972.96 1-31-82 $ 5,723.42 * Respondent in the notice of...
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