Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent has determined against the petitioner Pasadena Methodist Foundation, deficiencies in income taxes for the years 1939 and 1940 in the respective amounts of $60.20 and $55.69, and penalty in the amount of $15.05 for 1939, for failure to file an income tax return within the period prescribed by law. He has determined against the petitioner, Carrie A. Maxwell Trust, Pasadena Methodist Foundation...
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