Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the years 1968 and 1969 in the respective amounts of $2,681.94 and $621.50. After concessions, the sole issue presented for our decision is whether, under the circumstances of this case, petitioners were required to recognize additional income in each year because of upward adjustments to the taxable income, for fiscal years...
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