OPINION
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1972 and 1973 in the amounts of $5,834.66 and $12,126.89, respectively. By amendment to answer, respondent claimed an increased deficiency for the calendar year 1973 in the amount of $1,250.14, making the total deficiency in tax involved for that year $13,377.03.
Some of the issues raised by the pleadings have been disposed of by the...
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