Memorandum Findings of Fact and Opinion
[Revised Report)
HARRON, Judge:
The report in this case, a Memorandum Findings of Fact and Opinion, was entered on June 17, 1946 [Dec. 15,272(M)]. Error was made in the Opinion in making reference to section 811 (g) of the Internal Revenue Code. The determination was made by the respondent under section 302 (c) only, now section 811 (c) of the Code. The only question raised by the pleadings, at the hearing...
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