TIETJENS, Judge:
This proceeding involves deficiencies in income tax for the years and in the amounts as follows:
Year Deficiency 1947 ------------------------ $15,588.30 1948 ------------------------ 5,890.72 1949 ------------------------ 6,397.34 1950 ------------------------ 3,341.65 1951 ------------------------ 975.38 1952 ------------------------ 11,887.51
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