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Season 4, episode 6

Going Out of Business
The tax season has come and after an accountant goes through the books he finds that Fred and Lamont will end up owing the government. The accountant explains the situation and Lamont decides to go out and gets a job at a clothing store, so more money is coming into the household. Fred fears this may be the end of Sanford & Son Salvage.
Release date: 18 October 1974
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Sanford and Son