Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined deficiencies for the year ended December 31, 1941, in income tax, declared value excess-profits tax, and excess-profits tax, in the respective amounts of $1,131.46, $625.96, and $1,247.62.
The deficiencies result from respondent's disallowance of deductions of $4,800, claimed as salary paid to two employees, and of $2,175.69, claimed as part of an addition to a reserve for...
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