Memorandum Findings of Fact and Opinion
IRWIN, Judge:
In these consolidated cases respondent determined deficiencies in petitioner's Federal income taxes as follows:
Docket No. Year Deficiency 485-76 1968 $ 49,461.44 1969 39,329.80 1970 41,041.53 1971 35,331.00 1972 54,292.00
3683-77 1973...
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