Memorandum Findings of Fact and Opinion
HILL, Judge:
These proceedings involve income tax deficiencies for the calendar year 1941 in the following amounts:
Docket No. 6049...................... $6,405.32 " " 6094...................... 2,566.59
Since the proceedings present common issues of fact and law, it was agreed by counsel that they would be determined on one record and for the same reason they have been consolidated...
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