Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in petitioners' income tax for the calendar year 1936 in the amount of $432.39. The petitioners contend the period of limitation upon the assessment of such tax had expired before the mailing of the deficiency notice herein.
Findings of Fact
The facts are stipulated, and we adopt the stipulation as our findings of fact herein, setting out below only such facts as are...
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