Respondent determined deficiencies in each of petitioners' income taxes for the taxable years ended December 31, 1951, December 31, 1952, and December 31, 1953, in the following amounts:
Year Amount 1951 ------------------------------ $3,655.88 1952 ------------------------------ 5,243.64 1953 ------------------------------ 5,362.23
Petitioners each...
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