TRAIN, Judge:
Respondent determined deficiencies in petitioner's income taxes and petitioner asserts overpayments in the years and amounts as follows:
Year Deficiency Overpayment 1950 ------------------------------------ $55,928.82 $5,220.42 1951 ------------------------------------ 68,985.30 11,981.86 1952 ------------------------------------ 71,594.66 -----...
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