TIETJENS, Judge:
The Commissioner determined deficiencies in the joint individual income tax liability of Raymond H. Adams and his former wife, now known as Nellie M. Wagonmaker (not a party in this case), as follows:
Year Deficiency 1956 --------------------- $9,189.84 1957 --------------------- 20,844.16 1958 --------------------- 28,272.29 1959 --------------------- 14,610.28 1960 ------...
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