Memorandum Findings of Fact and Opinion
HILL, Judge:
These four cases were consolidated for trial and have been submitted on oral testimony and exhibits. The issues involved and other introductory information are set forth hereinafter for convenience under their appropriate docket headings.
DONALD V. SMITH, Docket No. 5836
Respondent determined deficiencies in petitioner's income tax liability for the taxable years 1940 and 1941...
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