WILES, Judge:
Respondent determined the following deficiencies in petitioners' income taxes:
Petitioner TYE— Amount Estate of Ward T. McWhorter, docket No. 6653-74 2 --------------- 12/31/70 $12,637.59 12/31/71 285.89 Ozark Supply Co., docket No. 6654-74 ---------...
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