Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies for the year ended February 28, 1939, of $2,451.55 income tax and $728.33 excess-profits tax of petitioner's transferor. Petitioner assails the disallowance of a deduction for a payment claimed to have been a lump sum settlement in cancellation of an obligation for rent.
Findings of Fact
Petitioner is the transferee of the assets of Vandy's, Inc., formerly called Dew...
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