Memorandum Findings of Fact and Opinion
CHABOT, Judge:
Respondent determined deficiencies in Federal corporate income tax against petitioners as follows:
Taxable Year Petitioner, Docket No. Ending Deficiency Prompt Foods Corp., 12/31/72 $ 42,839.29 1085-82 12/31/73 16,455.96 12/31/74 11,319.37 ...
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