OPINION.
WITHEY, Judge.
The respondent determined a deficiency of $34,782.09 in the petitioner's income tax for 1947 and an addition to tax for that year under section 293(a) of the Internal Revenue Code of 1939
The issues for determination are whether Wisconsin State income tax of the petitioner for 1948 and deficiencies in his State income taxes for prior years paid in 1949, interest on Federal...
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