Memorandum Findings of Fact and Opinion
These proceedings involve deficiencies in income tax, as follows:
Docket No. Petitioner Year Deficiency 26838 Herbert Shainberg and Mariette Shainberg ..... 1944 $84,069.26 26839 Ben Goldstein ................................ 1943 97,414.62 1945 93,698.20 ...
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