Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in income tax and penalties as follows:
50% 25% Year Amount Penalty Penalty 1936 ....... $ 83.24 $ 41.62 $20.81 1937 ....... 401.28 200.64 None 1938 ....... 13.80 6.90 None
1939 ....... $ 937...
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