FEATHERSTON, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Docket No. Petitioner(s) Year Deficiency 8577-76 Theodore and Josephine V. Role ------------- 1973 $7,065 9087-76 Robert J. and Adele M. Swartz --------------- 1973 7,495 9087-76 ...
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