Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in petitioner's income tax for the calendar years 1940 and 1941 in the amounts of $4,734.27 and $7,587.30, respectively, and also a penalty of $1,183.57 for failure to file the 1940 return within the time prescribed by law.
The deficiencies are the result of several adjustments to the net income as disclosed by petitioner's returns, a reduction of the personal exemption claimed...
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