Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In timely statutory notices of deficiency, respondent determined a deficiency in petitioner Lewis Arthur Merryman's 1980 joint Federal income tax in the amount of $13,645.90, and a deficiency in the 1980 joint Federal income tax of petitioners Michael A. Carroll and Margaret W. Carroll in the amount of $3,556.60. Respondent also determined that petitioners Michael A. Carroll and Margaret W. Carroll are...
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