United States Tax Court November 9, 1978, Docket No. 178-76 (Duggar v. Commissioner)

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United States · · · 09-11-1978

lead-opinion

Irwin, Judge:

Respondent determined deficiencies in petitioners’ income tax for the calendar years 1972 and 1973 in the amounts $6,054.85 and $855.86, respectively.

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