DRENNEN, Judge:
In these consolidated cases, respondent determined deficiencies in the Federal income tax of petitioner American Bronze Corp. for the calendar year 1970 and of petitioners Saul S. and Dorothy Goldstein for the calendar year 1968 as follows:
Docket No. Petitioner Year Deficiency 9068-73 American Bronze Corp. ---------------- 1970 $38,865.47 9069...
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