Memorandum Findings of Fact and Opinion
CLAPP, Judge:
This case has been designated as a test case for a group of docketed cases involving the same major issues resulting from respondent's adjustments to the partnership income tax returns of Family Planning Laboratories ("FPL"). The taxpayers in such cases have agreed to be bound by the disposition of this case with respect to FPL issues. Respondent determined deficiencies in petitioners' Federal income...
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