Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This proceeding involves the redetermination of a deficiency of $56,692.64 in income tax for the year ended October 31, 1935, and a delinquency penalty of $14,173.16. The issues presented for decision are whether during the taxable year petitioner shifted to other taxes imposed upon but not paid by it for the processing of hogs, and whether the deficiency is subject to a penalty of 25 per cent for failure...
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