Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioner's income tax, and additions to tax under section 293 (b), Internal Revenue Code of 1939, as follows:
Year Deficiency Addition to Tax Under Sec. 293(b) 1942 ........... $ 2,895.01 $ 1,447.51 1943 ........... 7,437.47 3,718.74 1944 ........... 2,107.36 1,053.68 ...
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