Memorandum Opinion
WELLS, Judge:
Respondent determined the following deficiencies in petitioner's Federal income tax:
Taxable Years Deficiency 1968 .......................... $ 2,005 1969 .......................... 166 1970 .......................... 93,296 1971 .......................... 158,700 1972 .......................... 199,877 1973 .......................... 131,103...
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