Memorandum Findings of Fact and Opinion
FAY, Judge:
The respondent determined deficiencies in petitioner's income tax, as follows:
Fiscal Year Ended Deficiency April 30, 1956............... $ 41,735.30 April 30, 1957............... 104,768.46 April 30, 1958............... 57,226.14
Respondent made a number of adjustments in petitioner's taxable income for each of the years in question, which...
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