United States Tax Court November 21, 1972, Docket Nos. 146-71, 147-71, 148-71, 149-71 (Wiles v. Commissioner)

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United States · · · 21-11-1972

lead-opinion

SimpsON, Judge:

Tbe respondent determined tbe following deficiencies in, and additions to, tbe petitioners’ income tax:

Petitioner Year Deficiency Sec.

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