Memorandum Findings of Fact and Opinion
The respondent determined income and victory tax deficiencies as follows:
Petitioner Docket No. Year Deficiency Wilma M. Imm .... 25736 1943 $4,578.28 1944 1,933.91 25738 1947 540.19 Lewis W. Imm .... 25737 1943 4,537.01 1944 1,876.71 25739 1947 521...
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