FEATHERSTON, Judge:
Respondent determined the following deficiencies in the Federal income taxes of petitioners William E. Clairmont and Patricia A. Clairmont:
Taxable Year Deficiency 1967 --------------------- $23,850.00 1968 --------------------- 40,657.00 1969 --------------------- $3,689.00 1970 --------------------- 46,931.65 __________ ...
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