DRENNEN, Judge:
In these cases, which were consolidated for trial and opinion, respondent determined the following deficiencies in petitioners' income tax:
Docket No. Petitioner Year Deficiency 524-73 Ronald C. Packard and 1968 $696 Roma Jean Packard 1969 806 525-73 Floyd L. Packard and 1968 618 Alice...
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