Memorandum Findings of Fact and Opinion
HILL, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1944 in the amount of $1,379.28. Respondent further imposed a penalty of $68.96, which amount represents five per cent of the deficiency. The question is whether petitioner is the proper taxable entity with respect to the income here involved. The return was filed with the collector of internal revenue for the district...
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