ARUNDELL, Judge:
Respondent determined deficiencies in income tax in these consolidated proceedings as follows:
Docket No. Taxable year ending— Deficiency 61343 -- Feb. 29, 1952 ----------------------------------------- $78,811.49 68831 -- Feb. 28, 1953 ----------------------------------------- 7,084.20 68831 -- Feb. 28, 1954 -----------------------...
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