Memorandum Findings of Fact and Opinion
The following deficiencies were determined against the petitioner:
Year Ended Docket April 30th Number Tax Deficiency 1946 32661 Income ......... $ 3,315.72 1947 32661 Income ......... 13,506.63 1946 32661 Declared Value Excess Profits 181.71 1946 32661 Excess Profits.. 13,552.10 1948 33750 Income ......... 16...
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