Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined deficiencies in income tax for each of petitioners in these consolidated proceedings, as follows:
Year Ended Tax Deficiency March 31, 1944 Income and Victory Tax ............ $21,109.83 March 31, 1946 Income Tax ....... 2,780.92 March 31, 1947 Income Tax ....... 1,121.57
By amended...
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