The respondent determined deficiencies in the petitioners' income tax for the years 1943, 1944, and 1945 as follows:
Docket No. Petitioner | 1943 ----- $53,945.60 43839 ----- R. E. L. Finley ---------------------- < 1944 ----- 24,749.90 | 1945 ----- 14,690.97 ...
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