BRUCE, Judge:
Respondent determined deficiencies in income tax in these consolidated proceedings for the calendar year 1962 as follows:
Docket No. Petitioner Deficiency 3994-66 ---- Dean J. Guintoli and Georgine Guintoli ------------------ $4,696.37 3996-66 ---- Robert H. Humber and Dorothy Humber --------------------- 4,312.28 3998-66 ---- Jerome P...
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