Memorandum Findings of Fact and Opinion
OPPER, Judge:
Petitioner challenges respondent's determination of deficiencies in income tax of $4,879 and $783.17, together with negligence penalties of $243.95 and $39.16 for the years 1945 and 1946, respectively. The issues are whether respondent's computation of petitioner's income for the taxable years is correct, with the exception of one error by respondent as to 1945 which is conceded; whether respondent's...
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