Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
The respondent determined the following deficiencies in income tax and penalties:
Income 50% 25% Year Tax Penalty Penalty 1941 ..... $ 1,197.35 $ 598.68 $299.34 1942 ..... 13,167.41 6,583.71 ...... 1943 ..... 11,115.44 5,158.26 ...... 1944 ..... 5,657.45 2,828.73 ...... 1945 ..... 1...
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