STERRETT, Judge:
The Commissioner determined deficiencies in petitioners' Federal income tax as follows:
Petitioners Docket No. Deficiency Kenneth D. LaCroix and Rhetta S. LaCroix ------------------ 5128-71 $3,002.00 Kenneth L. Lorenz and Florence H. Lorenz ------------------ 5129-71 2,415.00 Orville W. Bottorff and Martha L. Bottorff ---------------- 5130...
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