SIMPSON, Judge:
The Commissioner determined the following deficiencies in the petitioners' Federal income taxes:
Petitioner TYE Deficiency John F. Tufts and Mary A. Tufts ----------------- 12/31/72 $30,398.75 Clark, Inc -------------------------------------- 7/31/73 12,729.68 William T. Steger and Ruth C. Steger ------------ 12/31/72 30,405.00 Robert C. Austin, Sr...
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