Memorandum Findings of Fact and Opinion
This proceeding involves deficiencies in income tax and penalties, as follows:
Year Income Tax 50% Penalty 1943 ........ $ 501.59* $ 250.80 1944 ........ 1,108.23 554.12 1945 ........ 880.82 440.41 1946 ........ 1,960.11 980.06 1947 ........ 377.00 188...
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