OPINION
PARKER, Judge:
Respondent has determined the following deficiencies in and additions to these petitioners' Federal income taxes:
Docket No. Year Deficiency Sec. 6653(b)1 7603-80 1969 $34,301 $17,151 7603-80 1970 62,689 31,345 7603-80 1971 64,849 32,425 7603-80 1972 28,513 14,256 7604-80 ...
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