TIETJENS, Judge:
The respondent determined deficiencies in the income taxes of Mildred Bruchmann as follows:
Taxable year Deficiency 1949 ------------------ $356.00 1950 ------------------ 1,066.85 1951 ------------------ 937.87 1952 ------------------ 1,230.65 1953 ------------------ $1,491.81 1954 ------------------ 1,243.26 1955 ------------------ 1,018.36
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