The respondent has found deficiencies in decedent's income tax for 5 years in the following amounts:
1935 -------------------- $27,996.59 1936 -------------------- 52,972.65 1937 -------------------- 13,822.42 1938 -------------------- 44,498.25 1939 -------------------- 28,386.28 __________ Total ------------ 167,676.19
Other issues having been waived or stipulated, the only one before us is...
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