OPINION
TANNENWALD, Judge:
Respondent determined deficiencies in the income taxes of petitioner as follows:
FYE— Deficiency Feb. 28, 1963 -------------------------------------- $7,924.65 Feb. 29, 1964 -------------------------------------- 6,469.53 Feb. 28, 1965 -------------------------------------- 15,917.53
The parties have disposed of all...
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