OPINION.
OPPER, Judge:
Determinations of deficiencies in income tax for 1948 and 1949, as follows, are here in issue:
Docket No. Amount 46246 ------------------------------ $650.56 46247 ------------------------------ 617.94 46248 ------------------------------ 785.50 50377 ------------------------------ 763.75 50378 ------------------------------ 1,403.52 50379 ---...
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