SWIFT, Judge:
In these consolidated cases, respondent determined deficiencies in petitioners' Federal income tax liabilities as follows:
Docket No. 997-81 PETITIONER: CONSUMERS POWER CO. Year Deficiency 1968 ................................ $4,477,005.67 1969 ................................ 10,985.94 1970 ................................ 362,292.50 1971 .......
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