STERRETT, Judge:
In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes as follows:
Docket No. Petitioner Taxable year ended Deficiency 1550-73 Roy H. Park Broadcasting, Inc. ......... June 30, 1966 $10,431.36 June 30, 1967 78,343.63 6237-73 ...
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