Memorandum Findings of Fact and Opinion
The respondent has determined deficiencies, as follows:
Docket No. 55126 — The Home Sales Company Year Ended Tax Deficiency June 30, 1950 Income .............................. $14,397.49 June 30, 1951 Income and Excess Profits ........... 27,561.50 Docket No. 55127 — The Home Sales ...
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