Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in income taxes against petitioner totalling $2,375.34 for the calendar years 1934 and 1935 and a penalty of $154.68 for the year 1935. The penalty was assessed for failure to make a return. The sole issue presented is whether funds transferred during the taxable years in question by The Harries Building, Inc. to petitioner, as trustee for land trust certificate holders, were taxable income...
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