This proceeding involves deficiencies in income tax for the calendar years 1940 and 1941 in the respective amounts of $10,110.78 and $20,605.75. The deficiencies are due to several adjustments to petitioner's net income as disclosed by her returns for the years 1940 and 1941. Petitioner contests three of these adjustments by appropriate assignments of error. In the stipulation filed herein one of the assignments of error was waived and one of the assignments of error was...
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