HOYT, Judge:
Respondent determined income tax deficiencies against petitioners for the calendar years and in the amounts of $533.18 for 1957, $858.67 for 1958, and $1,672.95 for 1959. Petitioners allege that such amounts, together with any overpayments which may be found in this proceeding, are in issue.
Several issues have been disposed of by stipulations of the parties, both written and oral at the trial, and by concession on briefs, which will be...
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