SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1955 through 1962 in the following amounts:
Year Deficiency 1955 --------------------- $37,436.32 1956 --------------------- 22,175.34 1957 --------------------- 39,158.53 1958 --------------------- 26,855.66 1959 --------------------- $21,163.87 1960 --------------------- 21,305.38 1961...
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