These proceedings, consolidated for hearing and consideration, involve deficiencies of $2,497.10 and $3,158.77 in income taxes of Alberta C. Barker determined by respondent for the calendar years 1946 and 1947, respectively, and a deficiency of $2,009.84 in income tax of Arthur S. and Alberta C. Barker determined by respondent for the calendar year 1948. Petitioners claim overpayments of income taxes of $2,500 for 1946 and $3,000 for both 1947 and 1948. The questions presented...
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