STERRETT, Chief Judge: By notice of deficiency dated April 27, 1982, respondent determined deficiencies in petitioners’ Federal income taxes for the calendar years 1977, 1978, and 1979 in the amounts of $10,513.66, $8,376.65, and $9,420.60, respectively. By amendment to his answer, respondent alleged that the correct deficiency for 1977 is $10,479.00, and that the deficiencies for 1978 an…
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