STERRETT, Judge:
Respondent issued statutory notices of deficiency in these consolidated cases that determined deficiencies in petitioners' Federal income taxes as follows:
Docket No. Petitioner Year Deficiency 1235-81 John W. Seaman, Jr., 1976 $43,451.00 and Bettye H. Seaman 1977 3,342.98 1236-81 Bruce A. Samson 1976 130,035.80 ...
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