Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax of the petitioner of $1,635.90 for 1945 and $1,423.59 for 1946. The only issue for decision is whether the petitioner is entitled to a deduction of $6,000 for each year representing payments to the widow of a deceased officer.
Findings of Fact
The petitioner was incorporated under the laws of New York in the spring of 1938. Its returns for the taxable...
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