DAWSON, Judge:
Respondent determined the following deficiencies in the petitioners' Federal income taxes:
Taxable year ended Deficiency June 30, 1965 ------------------------------ $137.00 June 30, 1966 ------------------------------ 1,529.57 June 30, 1967 ------------------------------ 369.00 June 30, 1968 ------------------------------ 322.00
Various issues have been conceded...
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