OPINION.
BLACK, Judge:
The deficiency notice mailed to petitioner on February 1, 1952, among other things, stated as follows:
You are advised that the determination of your income tax liability for the taxable year ended December 31, 1942, discloses an overassessment of $447.86; that the determination of your income tax liability for the taxable years ended December 31, 1943 and 1944, discloses a deficiency of $33,759.96; that the determination...
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