ATKINS, Judge:
The respondent determined deficiences in income tax (including the accumulated earnings tax) for the taxable years ended January 31, 1959, 1960, 1961, and 1962, in the respective amounts of $55,333.09, $37,336.78, $19,803.51, and $24,227.41.
The issues raised by the pleadings are: (1) Whether assessment of any deficiency for the taxable year 1959 is barred by the statute of limitations; (2) whether the amounts of installment obligations...
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