Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined deficiencies in petitioners' tax and additions to tax as follows:
Kenner's Charitable Hospital, Inc.—Docket No. 59823 Additions to the Tax Sec. 293(b), Sec. 291(a), Year Kind of Tax Deficiency 1939 Code 1939 Code 1944 Income..........
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