Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in petitioner's income taxes in the amounts of $13,602.79 and $16,773.59 for the taxable years 1969 and 1970, respectively. Petitioner filed a petition for the year 1970 only, instituting a refund suit in Federal District Court for the year 1969. Therefore, we have only 1970 before us.
The deficiencies are based primarily upon respondent's determination that...
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