SIMPSON, Judge:
In the notices of deficiency, respondent determined deficiencies in petitioner's income tax of $1,015.22 for 1960, $1,037.74 for 1961, $970.04 for 1962, and $5,976.60 for 1963. By an amended answer in this proceeding, respondent asserted an increased deficiency of $8,642.39 for 1960; thus, the total deficiency determined for such year is $9,657.61.
The issues for decision are whether distributions in redemption of petitioner's stock...
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