Memorandum Findings of Fact and Opinion
This proceeding involves the following deficiencies in income tax and additions to tax determined against Louis J. Germon under the provisions of the 1939 Code:
Income Tax Additions to Tax Year Deficiency Sec. 293(b) 1947 .......... $ 254.27 $ 127.14 1948 .......... 8,562.14 4,281.07 1949 .......... 5,325.72 2,662.86
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