Memorandum Findings of Fact and Opinion
Respondent has determined a deficiency in petitioner's income tax for the calendar year 1944 in the amount of $8,917.90. In the deficiency notice adjustments were made to 1944 income as follows:
Taxable Year Ended December 31, 1944 Adjustments to Net Income Net income as disclosed by original return ................................................ $142,490...
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