United States Tax Court.
[38 T.C. 634]
The respondent determined deficiencies in the income tax of petitioner in the amounts of $7,361.73 and $15,147.26 for the years ended January 31, 1957, and January 31, 1958, respectively.
On February 12, 1962, respondent filed an amendment to answer and claimed increased deficiencies in the amounts of $2,514.41 and $85.58 for the years ended January 31, 1957, and January 31, 1958, respectively.<...
