Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined deficiences in petitioner's income tax liability for the years and in the amounts as follows:
FY Ended Dkt. No. Deficiency 3-31-54 82005 ............. $87,660.48 3-31-55 ............. 42,711.12 3-31-56 ............. 59,458.94 3-31-57 83931 ............. 54,017.49 3-31-58 .....
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