The following deficiencies in income tax were determined by the respondent:
Petitioner Docket No. 1946 1947 1948 Olen F. Featherstone ---- 37809 ---- $1,738.86 $3,460.07 ---------- Martha Featherstone ----- 37810 ---- 1,738.86 3,502.84 ---------- Olen F. Featherstone and 37811 ---- --------- --------- $84,327.82 Martha Featherstone.
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