ATKINS, Judge.
The respondent determined deficiencies in income tax for the taxable years 1956, 1957, and 1958 in the respective amounts of $6,054.45, $3,591.86, and $2,715.07. By amended answers respondent asserts a claim for increased deficiencies for 1957 and 1958 in the respective amounts of $7,628.41 and $13,211.32.
The issues for decision are (1) whether, in the years in question, certain "optional share" accounts should be treated as "deposits...
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