Memorandum Findings of Fact and Opinion
HILL, Judge:
Respondent determined deficiencies in petitioner's income tax and declared value excess-profits tax for the fiscal year ended May 31, 1945, in the respective amounts of $550.48 and $290.49. The question is whether certain income is attributable to petitioner for tax purposes. The returns were filed with the collector of internal revenue for the district of Florida.
Findings of Fact
Petitioner...
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