OPINION
BLACK, Judge:
The Commissioner has determined deficiencies in petitioner's income tax for the taxable years ended March 31, 1959, and March 31, 1960, in the respective amounts of $6,378.48 and $4,897.74. In his deficiency notice the Commissioner stated as follows:
Since neither you nor Branch Coal Corporation were members of the same affiliated group as that term is defined in section 1504 of the Internal Revenue Code of 1954, you...
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