Memorandum Findings of Fact and Opinion
CHABOT, Judge:
Respondent determined deficiencies in Federal individual and corporate income taxes against petitioners for the years and in the amounts as follows:
Docket No. Petitioner Year Amount 27216-83 Myron W. Mizell and 1980 $186.34 Karen L. Mizell 27217-83 John A. Mihalevich 1978 ...
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