STERRET, Judge:
By notice of deficiency dated March 5, 1981, respondent determined deficiencies in petitioners' Federal income taxes as follows:
TYE Dec. 31— Deficiency 1972 ........................ $758,074 1973 ........................ 15,368 1974 ........................ 5,290 1975 ........................ 3,414,988 _________ ...
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