The respondent determined a deficiency in income tax against the Estate of Merlin H. Aylesworth, deceased, for the taxable year 1947 in the amount of $5,307.02, and deficiencies in income tax against the estate and Caroline A. Aylesworth, surviving wife of decedent, as follows:
1948 ------------------------------ $9,779.40 1949 ------------------------------ 22,797.68 1950 ------------------------------ 24,015.76 1951 ------------------------------ ...
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