The respondent determined the following deficiencies in income tax of the petitioner:
Year Deficiencies 1950 ------------------------------------------- $6,779.36 1951 ------------------------------------------- 5,140.49 1952 ------------------------------------------- 6,487.12
Petitioner claims an overpayment in income tax for the year 1950 in the amount of $2,755.06. Respondent...
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