Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined deficiencies in income tax for 1946, 1947, and 1948 and a 50 per cent addition to the deficiency for 1946 under section 293(b) of the Code as follows:
Addition Docket to No. Petitioner Year Deficiency Deficiency 52411 A. Murray.. 1946 ...
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