Memorandum Findings of Fact and Opinion
BLACK, Judge:
The Commissioner has determined deficiencies in petitioner's income tax for the calendar years 1945 and 1946 of $448.62 and $1,654.25, respectively. Copy of the deficiency notice is not attached to the petition or to the amended petition and no copy of the deficiency notice was offered in evidence at the hearing. Therefore, we have to look to the pleadings to ascertain what adjustments are in issue in...
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