Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax as follows:
Fiscal Taxpayer year ended Deficiency Marvin Lunsford ... July 31, 1946 $ 4,189.67 July 31, 1947 21,593.69 Calendar Year Jetta Fern Lunsford 1946 $ 3,929.64 1947 13,553.03...
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