The Commissioner determined the following deficiencies in income tax against petitioners for the calendar years 1958 and 1959:
1958 1959 Samuel and Annie Pollack ---------------------------- $7,239.72 $3,584.62 Irving and Marcella Pollack ------------------------- 13,731.83 10,565.38 Irving E. and Shirley Miller ------------------------ 37,998.92 18,720.41...
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