HAYS, Justice.
In accordance with the provisions of the income tax act and specifically, of section 34, chapter 175, page 737, S.L.'37, the director of revenue on May 11, 1949, served upon Fred C. Liebhardt, then the administrator of the estate of Minnie K. Liebhardt, deceased, two "notices of deficiency" disclosing deficiencies in the income taxes of the deceased for the years 1945 and 1946, respectively, in the sums therein stated. Attached to said notices were...
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