Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax as follows:
Year Amount 1934 .................. $ 778.45 1935 .................. 658.14 1936 .................. 1,104.61 1937 .................. 992.84 1938 .................. 340.16 1939 .................. 441.84 1940 .................. 523.64 1941 ..........
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