Memorandum Findings of Fact and Opinion
BLACK, Judge:
The Commissioner has determined deficiencies in petitioner's income tax for the calendar years 1953 and 1954 in the respective amounts of $1,454.36 and $1,177.59.
The deficiency for 1953 is due to one adjustment made by the Commissioner to the net income reported by petitioner on its return for that year, which adjustment was "(a) Finance Reserve Income $4,847.86." The deficiency notice explained...
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