OPINION
GOFFE, Judge:
On June 27, 1973, this Court entered a decision pursuant to our opinion filed on December 4, 1972. Petitioners have filed a motion to approve a bond to stay assessment and collection pending review of our opinion by the U.S. Court of Appeals, such bond to be secured by collateral instead of a surety.
In our decision we determined deficiencies in income tax due from petitioners for the taxable years 1956, 1957, and 1958...
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