CHABOT, Judge:
Respondent determined deficiencies in Federal individual income tax against petitioners for 1973 as follows:
Docket No. Deficiency Larry D. Huff and Darlene Huff ............. 10902-77 $31,552 E. James Rohn and Judith M. Rohn ........... 10903-77 28,430 John R. and Louise R. Wolfe ................ 10954-77 22,950
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