Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
In these consolidated proceedings respondent determined deficiencies in income taxes and has made claim for increased deficiencies in income taxes as follows:
Jack Starr, Docket No. 30584 Taxable Total Deficiency Year Ended Deficiency as Increased Dec. 31, 1943......... $ 6,718.19 $ 6,792.89 Dec...
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