TANNENWALD, Chief Judge:
Respondent has determined deficiencies in petitioners' Federal income taxes as follows:
Docket No. Petitioners 1973 1974 662-78 O'Neil and Marthann Bennett $31,060 $39,642 663-78 Jesse O. and Gertrude Bennett 31,000 38,319 664-78 Wayne and Betty Ann Bennett 31,060 38...
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