Memorandum Findings of Fact and Opinion
This proceeding involves deficiencies in income and victory taxes and penalties of Mark J. Davis and Winnie B. Davis, for the years 1941, 1942, 1943 and 1944, as follows:
50% Year Kind of Tax Deficiency Penalty 1941 Income ............... $ 4,480.31 $2,240.16 1942 Income ............... 3,353.56 1,676.78 1943 Income...
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