Memorandum Findings of Fact and Opinion
Respondent has found deficiencies in petitioner's taxes and 25 percent delinquency penalties as follows:
Income tax 1935 and 1936 ....... $165.05 $41.26 Excess-profits tax 1935 and 1936 73.07 18.27
The petitioner filed no income tax return for either year and the collector for Georgia had to prepare and file such returns for it, in accord with Revised Statutes, section 3176, as amended....
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