United States Tax Court.
Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner determined deficiencies in petitioner's income tax, as follows:
Taxable Year Amount 1956................ $28,480.01 1957................ 21,444.79 1958................ 41,640.75 1959................ 25,597.95 1960................ 23,286.57
The parties have agreed to certain adjustments with respect to the deficiencies.
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