Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent has determined that petitioner is liable for a deficiency in its income tax for the year 1939 in the sum of $5,353.35 under section 102, Internal Revenue Code. Petitioner's liability under this section is the only issue in the case.
Findings of Fact
The facts stipulated by the parties are hereby found acordingly. They, together...
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