Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in the income tax of petitioners Netley Service Corporation and Herman Levy as transferee of its assets for the taxable year 1949, and of Herman and Nettie Levy for the taxable year 1950 in the following amounts:
Docket No. Year Deficiency 58759 Netley Service Corporation ......... 1949 $35,690.60 58758...
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