Memorandum Opinion
MULRONEY, Judge:
The respondent determined deficiencies in petitioner's income tax for the calendar years, as follows:
Year Deficiency 1950 ................. $1,539.15 1951 ................. 2,020.22 1953 ................. 2,061.27 1954 ................. 4,635.71
All of the facts are stipulated and they are found accordingly.
Petitioner is a cemetery corporation...
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