The respondent has determined deficiencies in income tax against the Shattuck-Ohio Foundation for the period March 25, 1948, to February 28, 1949, and for the fiscal year ended February 28, 1950, in the respective amounts of $1,297.26 and $1,040.06, and has determined deficiencies in income tax against Ohio Furnace Company, Inc., for the fiscal years ended March 31, 1949, 1950, and 1951, in the respective amounts of $25,101.33, $24,200.74, and $14,832.01. The question for...
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