OPINION
ARUNDELL, Judge:
Respondent determined deficiencies in income tax for the calendar years 1958 and 1959 in the amounts of $30,584.16 and $7,344.88, respectively.
Petitioner has assigned two errors, as follows:
(a) In determining the taxable income of the petitioner for the years 1958 and 1959 the Commissioner erroneously included the amounts of $40,422.18 and $9,153.94 respectively, contending that said amounts constituted taxable...
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