Memorandum Findings of Fact and Opinion
SMITH, Judge:
This proceeding is for the redetermination of a deficiency in income tax for the calendar year 1938 in the amount of $16,083.77. Petitioner alleges that the respondent erred in his determination of the deficiency in holding that the petitioner was availed of during the year 1938 for the purpose of preventing the imposition of surtax upon its shareholders through the medium of permitting earnings or profits...
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