Respondent determined deficiencies in petitioners' income taxes for the years 1946 and 1947 as follows:
------------------------------------------------------------------ Docket No. | Petitioner | Year | Deficiency -----------------|-----------------------------|------|----------- 39447 ---------- | Emma Cramer --------------- | 1946 | $6,056.09 | | 1947 | 19,529.59 39448 ---------- | Everett...
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