Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in income tax of petitioners as follows:
Docket No. Petitioner Year Deficiency 50966 The Schneider Lumber Company .............................. 1948 $1,900.01 50966 The Schneider Lumber Company .............................. 1949 2,353.28 50966 The Schneider...
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