Memorandum Opinion
TURNER, Judge:
This proceeding involves an income tax deficiency for 1939 of $231.13 and a fraud penalty of $122.09. The questions in issue are the amounts of taxable income which the petitioners received from conducting several soliciting campaigns for charities and from the sale of equipment used in conducting the campaigns. The deficiencies are barred by the statute of limitations, section 275, Internal Revenue Code, unless the return...
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