Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined the following deficiencies in petitioner's Federal income tax:
Year Deficiency 1966 .................. $ 8,400.57 1967 .................. 18,761.65 1968 .................. 32,185.61 1969 .................. 41,038.18
Petitioner asserts an overpayment for the year 1969. Because of concessions by the parties, the sole...
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