OPINION
RAUM, Judge:
Respondent determined the following deficiencies in income taxes against the Doric Co., as transferee of the assets of Kellerblock Corp. (dissolved):
Year Amount Fiscal year ended Oct. 31, 1955 ------------------------- $4,062.96 Fiscal year ended Oct. 31, 1956 ------------------------- 5,238.73 Fiscal year ended Oct. 31, 1957 -------...
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