Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined the following deficiencies and additions to tax:
Charles R. Stein Docket No. 60217 Additions to Tax Sec. Sec. 294 Sec. 294 Year Deficiency 293(b) (d)(1)(A) (d)(2) 1947 .. $51,173.93 $25,586.69 $5,119.67 $3,071.80...
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