Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent found deficiencies in petitioners income tax returns for the years and in the amounts as follows:
Pre-Mixed Concrete, Inc. Docket No. 83536 Year Ended Deficiency 2-29-56 ................ $5,500.00 Quality Concrete, Inc. Docket No. 83537 2-29-56 ................ $3,810.25 Airway Concrete...
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