REDWOOD EMPIRE S. & L. ASSOC. v. COMMISSIONER

DRENNEN, Judge:

Respondent determined the following deficiencies in petitioner's corporate income taxes for the taxable years ending December 31:

     Year                          Deficiency

     1969 ....................     $11,172.00
     1970 ....................       9,063.34
     1971 ....................       1,607.85
     1972 ....................      48,573.52
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