JACOBS, Judge:
Respondent determined deficiencies in petitioners' 1991 Federal income tax as follows:
Docket No. Petitioner(s) Deficiency 4265-96 Gordon J. and $24,605 Bonnie L. Schoof 6210-96 Lyman K. and 4,112 Judith Kennedy 6394-96 Melvin L. and Gail 8,706 ...
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