United States Tax Court.
The respondent determined a deficiency in petitioner's income tax for the taxable year ended December 31, 1944, in the amount of $6,284.25. The deficiency is due to certain adjustments made by respondent to the net income reported by petitioner on its fiduciary return. These adjustments were explained in the deficiency notice as follows:
Net income before distribution to beneficiaries as disclosed by
return -------------------------------------------------...
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