Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income taxes of the transferor taxpayer and liabilities of petitioner as transferee as follows:
March 28, 1948, to December 31, 1948 .... $ 928.31 January 1, 1949, to November 30, 1949 ... 2,166.93 _________ Total ................................ $3,095.24 ====...
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