OPINION
GOFFE, Judge:
The Commissioner determined the following deficiencies in petitioners' Federal income tax:
1965 ------------------------- $369.69 1966 ------------------------- 731.20 1967 ------------------------- $2,094.63 1968 ------------------------- 6,193.09
Petitioners have conceded the correctness of some adjustments made by the Commissioner in his statutory notice of deficiency. The sole issue...
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