COHEN, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Petitioner Year Deficiency Anesthesia Service Medical 1974 $4,155 Group, Inc. (ASMG) 1976 1,411 Docket No. 13936-83 1977 207,313 1978 264,619 1979 144,762 Anesthesia Service Medical 1977 332,602...
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