Memorandum Findings of Fact and Opinion
In these consolidated cases the Commissioner determined deficiencies in petitioners' income tax and additions to tax as follows:
Additions to Tax, I. R. C. 1939 Income Tax Sec. Sec. Year Deficiency Sec. 293(b) 294(d)(1) 294(d)(2) Docket No. 71192 1947............. $7...
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