¶ Under review at this time are personal income and unincorporated business income taxes owed by petitioner David G. Baird and his wife for the years 1960 through 1964 and 1967 through 1968. During the years under review, petitioner resided in New Jersey and was a partner in a stock brokerage firm which maintained an office at 65 Broadway in New York City. In addition to his functions with the firm, petitioner was engaged in other income-producing activities which included...
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