Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioner's income tax for the taxable years 1957, 1958, and 1959 in the respective amounts of $41,887.15, $44,965.91, and $37,273.38.
Several issues raised in the pleadings have been settled either by stipulation or by concession and can be given effect in the Rule 50 computations...
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