BRUCE, Judge:
The respondent determined deficiencies in the income taxes of the petitioner in these consolidated cases as follows:
Docket No. Petitioner Taxable years Deficiency 204-65 --------- Alfred L. von Tersch, Jr ------------- 1962 $93.28 3458-64 -------- ----- do ----------------------------- 1963 504.36
The petitioner...
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