Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined deficiencies in petitioners' Federal income tax for the taxable year 1974 in the following respective amounts:
Petitioner Deficiency Thomas Ralph Jones ......... $ 68.73 Betty L. Jones ............. 1,168.76
The cases were consolidated for trial, briefs and opinion. Due to concessions three issues are presented:
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