Memorandum Findings of Fact and Opinion
TURNER, Judge:
Respondent determined deficiencies in income tax against petitioner for the years 1940, 1941, and 1943, in the respective amounts of $2,784.81, $1,523.70 and $5,162.13. Petitioner claims to have overpaid her taxes and to be entitled to refunds for the years involved. Some issues relate to the year 1942, but are to be considered with the deficiency for 1943 because of the forgiveness feature of the Current...
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