Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax for 1946 as follows:
Docket No. Petitioner Amount 57346 Florence B. Bigelow....... $36,699.88 57347 William C. Bloom.......... 37,181.32 57344 John E. Bloom ............ 16,119.93 57345 Betty Watson Bloom........ 15,163.12
The only error assigned in the petitions is the Commissioner...
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