ATKINS, Judge:
The respondent determined deficiencies in income taxes against the petitioners Ernest H. Martin and Nancy G. Martin for the taxable years 1955 through 1958 in the respective amounts of $12,850.87, $14,497.90, $68,933.72, and $10,545.34. He determined deficiencies against the petitioners Cy Feuer and Posy Lee Feuer for the taxable years 1955 through 1958 in the respective amounts of $14,776.19, $15,117.76, $72,269.67, and $12,122.08. Hereinafter...
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