Memorandum Opinion
RAUM, Judge:
This is a transferee case in which the Commissioner has sought to charge the petitioner with income tax and 50 per cent penalty which he determined against Louis Swee, transferor, as follows:
Deficiency 50 Per Cent Kind per Statutory Penalty per Year of Tax Notice Statutory Notice 1942 Income $ 7,741.79 $ 3,870.90 1943 Income...
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