Memorandum Findings of Fact and Opinion
In his deficiency notice the respondent determined a deficiency of $2,337.10 in petitioner's income tax for 1945. The return as filed showed a loss of $26,669.99, and as adjusted by respondent a net income of $9,330.01. By an amended answer filed herein the respondent claims an additional deficiency for 1945 of $3,731.02, making a total deficiency of $6,068.12.
There were two issues raised in the original petition...
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