Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioner's income tax and additions to tax as follows:
Additions under provisions of Sections Year Income Tax 293(b) 294(d)(2) 294(d)(1)(A) 1943 .................. $ 3,514.18 $ 1,757.09 none none 1944 .................. 166.00 none ...
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