Memorandum Findings of Fact and Opinion
This proceeding involves deficiencies in income tax of petitioners as follows:
Year Deficiency Section 294(d)(2) Additions to Tax 1951 .............. $ 175.14 ......... 1952 .............. 29,663.56 $3,169.91 1953 .............. 81,731.54 4,982.97
The issues are:
(1) Whether...
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