Memorandum Findings of Fact and Opinion
This proceeding involves deficiencies and penalties which the Commissioner has determined against petitioner, as follows:
Penalties ------------------------ Year Income Tax 50 Per Cent Other 1943 ....... $ 5,442.55* $ 3,164.84 $1,135.86 1944 ....... 19,389.69 9,694.85 ....
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