Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined the following deficiencies in income tax and additions to tax:
Income tax Addition to tax Year deficiency Section 293(b) 1942 ......... $ 5,495.27 $ 2,747.64 1943 ......... 13,698.52* 6,849.26 1944 ......... 31,333.21 15,666.61 1945 ......... 14,575.62 7,287.81 1946 ......... 7,526.82 ...
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