FEATHERSTON, Judge:
These three consolidated proceedings involve disputed income tax deficiencies and transferee liabilities. In a notice of deficiency addressed to Arne O. Mysse (deceased) and Patricia E. Mysse (docket No. 2611-69), respondent determined the following deficiencies in income tax:
Year Amount 1963 --------------------------------- $12,192.75 1964 -----------------------...
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