The Commissioner determined deficiencies in the petitioners' income tax as follows:
------------------------------------------------------------------------------ | 1950 | 1951 | 1952 | Total -------------------------------|-----------|------------|---------|----------- Lentz ------------------------ | $2,928.28 | $12,057.46 | $761.70 | $15,747.44 Huntoon ---------------------- | 3,078.02 | 12,616.94 | 804...
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