Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in income tax for the calendar year 1944 in the amount of $2,260.35. In his amended answer respondent claimed an increase in the deficiency to $4,135.35, due to the realization by petitioner of additional unreported capital gain.
Findings of Fact
The stipulated facts are so found and made a part hereof. Additional facts are found from the oral evidence and exhibits.
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