Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioner's income tax for the calendar years and in the amounts as follows:
1937 ..................... $26,631.14 1938 ..................... 5,774.32 1939 ..................... 37,756.93 1940 ..................... 52,749.16 1941 ..................... 47,110.00
The greater part of these deficiencies result from respondent's determination...
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