Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined deficiencies in petitioner's Federal income tax in the following amounts for the following years:
Year Amount 1974 .................... $ 51,044 1975 .................... 113,848 1976 .................... 32,265 1977 .................... 12,223 1978 .................... 44,1611 ...
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