BOWNES, Circuit Judge.
At all times relevant to this case, Elizabeth L. Power was a taxpayer residing in Middlesex County, Massachusetts, who used a fiscal year ending June 30 for federal income tax purposes. The Commissioner of Internal Revenue determined deficiencies in her reported income taxes for fiscal years 1972, 1973, 1974 and 1977 totalling $66,797.20. Mrs. Power petitioned the Tax Court for a redetermination. The sole issue before the Tax Court was whether...
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