Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes:
Taxable Year Deficiency 1974..................... $31,273.541 1975..................... 26,323.00 1976..................... 49,181.00 1977..................... 61,689.00 1978..................... 44,992.00 1979.....
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