Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in the income tax of petitioner as follows:
Year Amount 1944 ................. $ 4,925.68 1945 ................. 4,713.72 1946 ................. 4,191.68 1947 ................. 2,049.30 1948 ................. 1,531.90 1949 ................. 2,077.87 __________ ...
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