Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in income taxes of the petitioner as follows:
1946 ................... $6,553.27 1947 ................... 6,446.77 1948 ................... 5,113.87 1949 ................... 5,288.58 1950 ................... 5,439.59
By amended answer and amendments thereto the Commissioner raised affirmative issues and...
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