Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax as follows:
Docket No. Year Deficiency ----------------------------------------------- 49981 ................ 1943 $3,844.61 1944 3,705.70 1945 3,191.61 49982 ................ 1947 2,590.89 49983 ................ 1949 2,481.82 ...
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