Memorandum Findings of Fact and Opinion
These proceedings, duly consolidated, involve income tax deficiencies determined against petitioners for the calendar years and in amounts as follows:
Daniel Boleman Grace Estelle Year McDaniel McDaniel 1937 ...............$12,144.98 $12,144.98 1938 ............... 12,834.90 12,834.90 1939 ............... 12,697.92 12,697.91 1940 ............
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