Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in income tax of petitioner for years and in amounts as follows:
Year Deficiency 1948 ............... $49,779.40 1949 ............... 20,383.77 1950 ............... 26,265.17 1951 ............... 36,730.35
As a result of a series of amended pleadings, including an amendment thereof to conform to proof, respondent has...
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