OPINION
IRWIN, Judge:
Respondent determined deficiencies with respect to these consolidated cases for the taxable year ended February 28, 1965, in the following amounts:
Docket No. 6018-68 ---------------------------- $4,886.95 Docket No. 6019-68 ---------------------------- 4,830.52 Docket No. 6020-68 ---------------------------- 4,886.95
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