The respondent determined deficiencies in income tax as follows:
Docket Petitioner number Year Deficiency Estate of J. F Hargis ------------------------ 26474 1946 $36,863.12 Estate of Mary M. Hargis --------------------- 26475 1946 36,863.12 F. E. Hargis --------------------------------- 26476 1946 36,863.12...
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