TIETJENS, Judge:
The Commissioner determined deficiencies in income tax of the petitioner in the amounts of $374,903.24 and $97,086.71 for the fiscal years ended June 30, 1953, and June 30, 1954, respectively. The sole issue to be decided is whether a "10-day letter" received by petitioner was a written notice of a proposed deficiency within the meaning of section 3(b), Pub. L. 86-459 (May 13, 1960), which would make 1953 petitioner's "year of change" in accounting...
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