FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's income taxes for the years 1956, 1957, and 1958 in the respective amounts of $29,962.33, $17,188.20, and $30,317.73. Petitioner in its amended petition claims overpayments for the same years of $58,564.10, $3,049.12, and $37,512.28, respectively.
The only issues remaining for decision are the following:
(1) What was petitioner's "gross income from the property" for computing...
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