DAWSON, Judge:
In these consolidated cases respondent determined the following Federal income tax deficiencies:
Petitioners Docket No. Year Deficiency Gordon A. and Olive L. Erickson --------------- 684-70 1965 $8,415.69 W. Wayne and Pauline E. Skinner --------------- 956-70 1965 16,631.88
In docket No. 684-70 certain uncontested adjustments...
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