Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioners' income, declared value excess profits, and excess profits taxes for the fiscal years ended April 30, 1940, and April 30, 1941, on the ground that petitioners are an association taxable as a corporation. It has been stipulated that if the petitioners do not constitute such an association, there are no deficiencies, but that if they are held to be such an association,...
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