WITHEY, Judge:
Deficiencies have been determined by the Commissioner in the income tax of petitioner for the fiscal years ended May 31, 1957, and May 31, 1958, in the respective amounts of $594,030.02 and $903,822.19. By an amended answer, the Commissioner now claims an increased deficiency for such fiscal years in the respective amounts of $1,148,193.75 and $1,436,834.62. Petitioner claims an overpayment of such tax for each of such fiscal years in the respective...
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