OPINION.
DISNEY, Judge:
This case involves income taxes for the year 1936. The income tax return was filed on April 15, 1937. The only income reported was $12,721.25 under the heading of "Dividends." No explanation was given. Taxes were paid as follows:
Apr. 16, 1937 --------------------------------------------- $178.98 June 16, 1937 --------------------------------------------- 178.25 Sept. 15, 1937 ---------------------------...
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