Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in income tax and personal holding company surtax for the taxable year ended January 31, 1948, in the amounts of $22.79 and $2,927.88, respectively.
Two questions are presented for decision:
(1) Whether, for purposes of computing its undistributed subchapter A net income for its taxable year ended January 31, 1948, petitioner, a personal holding...
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