Memorandum Opinion
LEECH, Judge:
Respondent has determined a deficiency in income tax of $1,458.63 and a deficiency in personal holding company surtax of $1,883.21 for the calendar year 1942. By amendment to the answer, the respondent asks an increase in the deficiency in income tax to $1,526.13. The case was submitted upon a stipulation of facts which we include herein by reference as our findings of fact. The question for decision is whether petitioner...
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