OPINION.
DRENNEN, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1952, 1953, and 1954 in the amounts of $16,547.30, $21,062.84, and $5,790.40, respectively. The deficiencies as determined by respondent result from certain minor adjustments in petitioners' income, and the inclusion in petitioners' income for each of the years of all of the income reported by a partnership, Acuff & Acuff, in which the...
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