Memorandum Findings of Fact and Opinion
SMITH, Judge:
This proceeding is for the redetermination of deficiencies in income tax, declared value excess profits tax and personal holding company surtax for the calendar year 1940 in the amounts of $4,485.08, $564.61, and $5,254.25, respectively. The petitioner alleges that the respondent erred in his determination of the deficiencies as follows:
(a) In holding that certain reserves for automobile losses...
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