Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in income tax, victory tax, and penalties as follows:
---------------------------------------------------------------------------------- Year Penalty Penalty Section Penalty Section Ended Deficiency Section 293(b) 294(d)(1)(A) 294(d)(2) 6/30/44 ........... $17,767.83 $8,883.92 $129.01 ...
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