Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner determined deficiencies in petitioners' income tax as follows:
Year Deficiency 1957 ................ $30,461.17 1958 ................ 3,218.93 1959 ................ 1,540.07
The parties have agreed to certain issues raised by the pleadings. The remaining issues for decision are: (1) Was the notice of deficiency arbitrary and...
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