Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax for the years 1943 and 1944, and additions to the deficiencies under section 293(b), 1939 Code, as follows:
Docket No. Petitioner Year Deficiency Sec. 293(b) 51259 Frank Dickstein ........... 1943 $ 3,516.15 $ 1,758.08 1944 23,943.32 11,971.66 ...
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