FAY, Judge:
Respondent determined corporate income tax deficiencies against petitioner, as transferee of Harder Tree Service, Inc., for the taxable years and in the amounts as follows:
TYE Dec. 31— Deficiency 1964 .............................. $1,399.99 1965 .............................. 1,252.50 1966 .............................. $6.22 1968 ....................
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