WELLS, Judge-. By statutory notices of deficiency, respondent determined deficiencies in petitioners’ income taxes for the taxable years as follows: Docket no. Petitioner Year Deficiency 14330-85 Joseph M. and Doris G. Segel 1972 1974 1975 1977 1978 $29,363.00 171,562.00 40,570.00 56,080.00 5,832.00 <blockquo…
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