FEATHERSTON, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for 1961-63, inclusive, as follows:
Year Docket No. 3748-65 Docket No. 5114-65 1961 ----------------------------- $12,933.66 $224,956.60 1962 ----------------------------- 30,831.65 214,892.74 1963 ----------------------------- 43,105.57 220,721...
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