SIMPSON, Judge:
The respondent determined deficiencies in income tax of the petitioners as follows:
Petitioners 1950 1951 Louis and Janet Benedek -------------------------- $16,203.88 $87,009.62 Henry and Myrtle G. Hirsch ----------------------- 95,681.63 334,666.10 Alexander P. and Mary E. Hirsch ------------------ 95,483.68 338,079.94 Martin and Leonore...
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