NIMS, Judge:
Respondent determined deficiencies for 1973 for the following individuals:
George V. Buono ........................... $9,621 John R. and Margaret H. Fiorino ........... 17,550 Thomas F. and Judy K. Kane ................ 35,420 Francis A. and Barbara A. Miller ........... 8,750 Ben and Sylvia Roberts ..................... 7,543 Henry E. and Edith M. Traphagen ........... 10,214
Respondent also asserted an...
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