GOFFE, Judge:
The Commissioner determined deficiencies in petitioner's Federal income tax for the taxable years and in the amounts as follows:
Year Deficiency 1969 ................ $263.15 1970 ................ 398.24 1971 ................ 996.19 1972 ................ 271,034.31 1973 ................ $316,649.09 1974 ..................
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