Memorandum Findings of Fact and Opinion
HILL, Judge:
This proceeding is for the redetermination of deficiencies in income and excess-profits taxes as follows:
Deficiency Income Excess- Year Tax Profits Tax 1936............ $2,170.85 $407.08 1937............ 1,911.39 286.09 1938............ 1,258.85 477.13 1939............ 1,323.08 ...
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