Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $10,105.42 in income tax of Harold L. Abell for the calendar year 1943. The only assignment of error contained in the amended petition is as follows:
Respondent erred in determining and holding that the decedent was not entitled to compute his tax for 1943 pursuant to the provisions of Section 107 of the Internal Revenue Code.
The brief of the petitioner contains...
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