Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined deficiencies in petitioners' income taxes as follows:
Year Amount Harold P. and Susan H. Whitmore, Docket No. 90977 ............. 1955 $ 29,600.70 1956 40,421.33 1957 70,698.27 Minnie H. Miller (formerly Minnie H. Gilbert...
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