Memorandum Findings of Fact and Opinion
The respondent determined against petitioner for the taxable year ended December 31, 1938, a deficiency in income tax of $68.76, and a deficiency in personal holding company surtax of $6,798.33 plus a 25 per cent penalty thereon of $1,699.58 for failure to file a personal holding company tax return on Form 1120H, all of which is in controversy except the deficiency in income tax of $68.76.
In a statement attached to...
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