OPINION
DRENNEN, Judge:
In a notice of deficiency dated May 9, 1974, the Commissioner of Internal Revenue determined deficiencies in petitioner's income taxes for the years 1969 and 1970. Petitioner filed a timely petition with the Tax Court for a redetermination of the deficiency. Sec. 6213(a), I.R.C. 1954. Issue having been joined, the case has been set for trial at the trial calendar of the Court in Washington...
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