N. P. E. F. CORPORATION v. COMMISSIONER

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income tax and penalties for the fiscal years ended October 31, 1940, and October 31, 1941, in the following amounts, all of which are in issue:

                             Deficiency    Penalty

  1940 ...................    $ 78.65      $19.66
  1941 ...................      60.91       15.23
                              _______      ______
 ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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