Memorandum Opinion
TANNENWALD, Judge:
In these consolidated cases, respondent has determined the following deficiencies in petitioner's Federal income tax:
Docket No. Year Deficiency 695-74 ........... 1966 $ 515.75 1967 4,891.39 1968 4,424.36 1969 6,881.76 2517-74 ........... 1970 2,766.37 ...
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