Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined the following Federal income tax deficiencies against petitioners:
Year Deficiency 1972 ............ $1,335.48 1973 ............ 1,049.75 1974 ............ 386.13
Petitioners claim an overpayment of taxes for the year 1974 in the amount of $20,624. The deficiencies for 1972 and 1973 result from respondent's tentative allowance...
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