The Commissioner has determined a deficiency in the income tax of the estate of Meyer Goldberg, deceased, of $22,320.89 for the period January 1, 1945 to August 31, 1945. The deficiency is due to the following adjustment to the net income as disclosed by the return: "(a) Unrealized profit on installment obligations $30,168.42." This adjustment is explained in the deficiency notice as follows:
(a) Unrealized profit on installment obligations, of $30,168.42 is included...
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