Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in income tax for the calendar year 1943 in the amount of $3,664.94, only part of which is in issue. The material year — 1942 — is before us by virtue of the provisions of the Current Tax Payment Act of 1943.
Petitioner having conceded all adjustments but one made by respondent, the sole question presented is the amount of ordinary net loss of Churchward & Co. for...
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