Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1940, in the amount of $10,190.33, and, by reason of an affirmative issue raised in the amended answer, now claims a deficiency in the amount of $10,333.36. The petitioner claims overpayment of $133.51. The question at issue is the extent of petitioner's liability for income tax on the proceeds of certain insurance policies, of which...
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