Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
Respondent determined the following deficiencies against petitioners:
Petitioners Docket No. Year Deficiency Calvin L. and Susan E. Brints 1140-88 1981 $61,733.47 1982 1,384.53 Woodrow W. and Stella F. Brints 1141-88 1978 $ 740.00 1979 ...
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