Memorandum Findings of Fact and Opinion
GOFFE, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1966 in the amount of $2,531.12. The three issues presented for decision are: (1) whether a consent extending the three year period of limitations on assessment executed by petitioners and a representative of the Commissioner is void because petitioners executed the consent under duress; (2) whether Irish Sweepstakes...
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