Respondent determined deficiencies in petitioners' liability for income and victory taxes in the amount of $616.25 for the calendar year 1943 and in the amount of $456.32 for the calendar year 1944. The year 1942 is also involved in this proceeding because of the forgiveness feature of section 6 of the Current Tax Payment Act of 1943.
Petitioners allege that the respondent erred in increasing the taxable income of petitioner, Harold M. Fleming, in the amount of $2...
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