DRENNEN, Judge:
Respondent issued a notice of deficiency to Estate of Virgil Lowell Gullett, deceased, Maxine L. Gullett, administratrix, and Mrs. Maxine L. Gullett, in which he determined there was a deficiency in income tax for the year 1962 in the amount of $2,115.96. Separate petitions for redetermination were filed in this Court by the Estate of Virgil Lowell Gullett, Maxine L. Gullett, administratrix
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