TANNENWALD, Judge:
Respondent determined the following deficiencies in petitioner's Federal income tax:
Year Deficiency 1962 .............. $25,071.98 1963 .............. 17,945.48 1964 .............. 32,787.48 1965 .............. 2,498.02 1967 .............. $24,505.82 1968 .............. 16,435.89 1969 .............. 68,912.27
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