OPINION.
BLACK, Judge:
This proceeding involves the determination by the respondent of individual income tax deficiencies against Tom L. Burnett, deceased, for the calendar year 1937 and the period January 1 to December 26, 1938, in the amounts of $6,106.43 and $124,694.47, respectively.
The parties have stipulated that the deficiency for the year 1937 is the amount of $4,419.93. Effect will be given to that stipulation under Rule 50.
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