These proceedings were brought for a redetermination of deficiencies determined in petitioners' income taxes for the year 1944 as follows:
Lillian Glassell ------------------------------------------- $27,004.42 A. C. Glassell, Jr ----------------------------------------- 25,575.28 A. C. Glassell --------------------------------------------- 27,004.42
All assignments of error set forth in the petitions, except one, have been settled by agreement...
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