OPINION
DAWSON, Judge:
Respondent determined the following Federal income tax deficiencies against the petitioner:
Taxable year ended Deficiency Sept. 30, 1962------------------------------ $5,270.00 Sept. 30, 1963------------------------------ 56,115.00 Sept. 30, 1964------------------------------ 124,250.00 Sept. 30, 1965------------------------------ ...
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