FAY, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the calendar year 1965 in the following amounts:
Docket No. Petitioners Deficiency 668-68 Raymond A. and Vadna M. Sanders ------------- $119 669-68 Raymond Degn -------------------------------- 263 690-68 Kevin O. and Geraldine M. Blackwell --------- 159 691-68 Paul J....
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