GOFFE, Judge:
The Commissioner determined deficiencies in Federal income tax of petitioners as follows:
Docket No. Taxable year Amount 1336-76 1972 $97,763.00 1407-76 1972 108,775.80
Upon the joint motion of the parties, these cases were consolidated for purposes of trial, briefs, and opinion.
Due to concessions, the only issue remaining for our decision is: Whether...
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