It is ordered that the last paragraph on page 3 of the opinion of November 16, 1942, be struck out. It reads as follows:
"In answer to the taxpayers' petitions for the redetermination of the deficiencies, the Commissioner asserted the increase was required by the provisions of Sections 22, 166, and 167 of the Revenue Act of 1934, 48 Stat. 680. So far as pertinent these are set out in the footnote below."
In lieu thereof insert the following:
"In answer...
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