The Commissioner has determined deficiencies in the petitioner's income tax for the years 1941 and 1943 in the respective amounts of $8,801.76 and $27,475.36. The year 1942 is involved only because of the Current Tax Payment Act.
The respondent has made claim for an increase in the deficiency, in his pleadings which were filed before the trial of these proceedings, in the amount of $8,356.67. Therefore, the total amount of the deficiency for the year 1943 is $35,832...
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