WITHEY, Judge:
Deficiencies in income tax and additions to tax have been determined by respondent as follows:
DEFICIENCIES ------------------------------------------------------------------------------------------ | | Sec. 293(b) | Sec. 294(d)(1)(A) | Sec. 294(d)(2) Year | Income tax | I.R.C. 1939 | I.R.C. 1939 | I.R.C....
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