Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in 1938 and 1939 income tax as follows:
Deficiency Penalty 1938 ...... $3,125.05 $156.25 1939 ...... 81.02 4.05
Also involved is a deficiency of $283.47 and a penalty of $14.17 for 1937.
Findings of Fact
The taxpayer is an individual residing at 59 East 66th Street, New York, New York, and filed returns...
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