Memorandum Findings of Fact and Opinion
This action is brought to test the correctness of respondent's determination of a deficiency of $39,562.57 in the income tax of petitioner for the year 1945. The sole issue for decision is whether certain shares of stock owned by petitioner's subsidiary became worthless in 1945. Those facts which were stipulated are incorporated herein by reference.
Findings of Fact
Petitioner is a corporation organized under...
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