Memorandum Opinion
GOFFE, Judge:
The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:
Docket No. Taxable Year Deficiency 29654-83................ 1977 $ 4,859 29654-83................ 1978 18,407 12185-83................ 1979 4,262 12185-83................ 1980 47...
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