Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax of George I. Ray for the calendar year 1945 in the amount of $12,547.29. The question presented is whether income in the amount of $34,401.41, which was realized from a certain construction contract, is properly taxable in the year 1945, as per respondent's determination, or in the year 1946, as reported by the taxpayer.
The original petition upon which this action...
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