Memorandum Findings of Fact and Opinion
ARNOLD, Judge:
These consolidated proceedings involve deficiencies in income tax as follows:
Docket No. Petitioner Year Deficiency 109477 W. D. Haden ...... 1939 $1,246.34 109478 Lucy L. Haden .... 1939 1,246.34 119479 D. T. Austin ..... 1939 514.77 109480 Kate Austin ...... 1939 463.68 110300 D. T. Austin ..... 1940...
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