Memorandum Findings of Fact and Opinion
The Commissioner has determined deficiencies in petitioner's income tax and penalties as follows:
Years Liability Assessed Deficiency 25% Penalty 50% Penalty 1935 $ 336.00 ..... $ 336.00 $ 84.00 $ 168.00 1936 328.68 ..... 328.68 82.17 164.34 1937 253.70 ..... 253.70 63.43 126.85 1938 198.60 ...
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