DISNEY, Judge:
These proceedings, duly consolidated, involve income taxes for the years 1938, 1939, and 1940. The petitions herein were filed for the purpose of redetermining the following deficiencies: $293.50 (1938), $150.40 (1939), and $271.27 (1940).
The only issue is whether the annual premiums paid by petitioner on what is denominated a "Retirement Annuity" contract, according to the...
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