Memorandum Findings of Fact and Opinion
PIERCE, Judge:
The respondent determined deficiencies in the income taxes of the petitioner, as follows:
Taxable Fiscal Year Ended September 30 Deficiency 1956 .............. $19,584.31 1958 .............. 8,692.69 1959 .............. 6,797.43
For petitioner's fiscal year ended September 30, 1957, the respondent did not determine any deficiency...
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