STERRETT, Judge:
The respondent determined deficiencies in the Federal income taxes of petitioners in these consolidated case for the year 1963 as follows:
Docket No. Deficiency 4084-68 ------------------------ $130,945.51 4085-68 ------------------------ 168,462.24 4086-68 ------------------------ 17,455.78 4087-68 ------------------------ 17,455.78 4088-68 ------------------------ ...
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