PER CURIAM.
These consolidated appeals from the Tax Court concern determinations of income-tax deficiencies and additions to tax by the Internal Revenue Service against appellant-taxpayer Cleo S. Denison for the calendar years 1977-1980. Following an earlier Tax Court trial on Denison's 1977 tax liability, this Court reversed and remanded by decision of October 4, 1982, "with instructions to permit the government to produce evidence of the reasonableness of its reconstruction...
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