Memorandum Findings of Fact and Opinion
The Commissioner determined the following deficiencies and penalties:
Sec. 294(d), I. R. C. 1939 Year Tax Deficiency Penalty 1948 Income .............. $410.87 $ 5.68 1949 Income .............. 270.41 1950 Income .............. 342.77 7.20 1951 ...
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