PIERCE, Judge:
Respondent determined deficiencies in the income taxes of the petitioners for the taxable calendar years 1959, 1960, and 1961, in the amounts of $2,687.49, $4,922.61, and $2,314.39, respectively. Subsequently at the commencement of the trial herein, he asserted claim to additional deficiencies for the years 1959 and 1960 in the respective amounts of $49.68 and $107.66.
The issues presented are:
(1) Whether petitioner Velma W....
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