Memorandum Opinion
HOYT, Judge:
The respondent determined deficiencies in the petitioners' income tax as follows:
Docket No. 91420 .......... 1956 $2,313.57 1957 2,045.63 1958 4,889.05 Docket No. 91492 .......... 1956 4,297.74 1957 2,998.98 1958 1,489.81
Respondent conceded on...
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