SIMPSON, Judge:
The Commissioner determined the following deficiencies in the petitioner's Federal corporate income taxes:
Year ending Jan. 31— Deficiency 1966 ----------------- $14,927.21 1967 ----------------- 10,394.73 1968 ----------------- 8,394.88 1969 ----------------- $13,228.97 1970 ----------------- 12,036.84 1971 ----------------- 3,198...
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