Memorandum Findings of Fact and Opinion
WELLS, Judge:
Respondent determined deficiencies in petitioners' taxes for years 1976 through 1982 in the following amounts:
Year Deficiency 1976 ................... $3,441.85 1977 ................... 432.00 1978 ................... 2,072.73 1979 ................... 6,572.88 1980...
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