Supplemental Memorandum Opinion
SCOTT, Judge:
Respondent determined deficiences in petitioners' Federal income tax for the years and in the amounts as follows:
Fiscal Year Petitioners Ended Deficiencies Joseph and Jonnie H. Simon ...........1974 $ 4,175 Warner L. and Hazel Mathis .......1974 13,267 John M. Beard, Jr. ...1974 4,621
On December 27, 1978...
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