Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
These proceedings were consolidated for hearing and involve deficiencies in income tax as follows:
Docket No. Petitioner Year Deficiency 34757 Charles Mednikow 1945 $8,777.59 1946 6,282.23 36262 Charles Mednikow 1947 7,105.41 36261 Charles Mednikow and 1948 2,048.66 Georgia Mednikow...
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