Respondent determined deficiencies in income tax for the calendar years 1959, 1960, and 1961 in the amounts of $73,726.57, $3,028.50, and $1,174.05, respectively. The deficiencies for 1960 and 1961 are not in controversy and not all of the adjustments made for the year 1959 are in controversy. The only errors assigned by petitioners are as follows:
(a) The Commissioner erroneously determined...
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