FEATHERSTON, Judge:
Respondent determined the following deficiencies in petitioners' income taxes for 1970:
Docket No. Deficiency 3132-74 ---------- $1,097.88 3133-74 ---------- 2,109.07 3134-74 ---------- 1,065.46 3135-74 ---------- 817.17 3136-74 ---------- 867.84 3137-74 ---------- 745.68 3138-74 ---------- $1,211.07 3139-74 ---------- ...
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