The respondent determined deficiencies in the Federal income taxes of petitioners for the taxable year 1950 as follows:
Hubert E. and Helen B. Howard ----------------------- $145,732.93 John A. Howard -------------------------------------- 1,119.28 William A. Ruschke and Edna M. Ruschke -------------- 120.28 George A. Merchant and Maude A. Merchant ------------ 9,084.46 Gregory S. Devine and Ursula B. Devine -------------- 484.44...
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