Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in income tax and 50 per cent additions to the deficiencies under section 293(b), 1939 Code, for the taxable years 1939 through 1943 as follows:
Year Deficiency Section 293(b) 1939......... $ 770.24 $ 385.12 1940......... 151.66 75.83 1941......... 2,328.96 1,164.48 1942......... 3,064.42 1,532.21 1943..........
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