Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in the individual income tax liability of petitioner as follows:
Year Deficiency 1956 ............... $ 108.98 1957 ............... 16,179.46 1958 ............... 65,081.24 1959 ............... 62,246.30 1960 ............... 1,791.78
Due to concessions by the respondent, subsequent to the...
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