These proceedings, which were consolidated for trial, involve income tax liability. The petitions request redetermination of deficiencies asserted by the respondent in his deficiency notices, as follows:
Docket No. 13967 -------------------------------- 1942 --- $13,292.69 | 1943 --- 9,505.67 Docket No. 20228 -------------------------------- < 1944 --- 15,487.32 ...
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