Memorandum Findings of Fact and Opinion
OPPER, Judge:
This proceeding places in issue determinations made by respondent of deficiencies and penalties in the amounts and for the years indicated as follows:
Year Deficiency Penalty 1930 ................. $ 396.58 $ 99.15 1934 ................. 766.35 191.59 1935 ................. 51.51 12.88 1936 ................. 449.67 ...
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