By this proceeding petitioner challenges respondent's determination of deficiencies of $537.32 and $426.87 in income tax for the years 1941 and 1942, respectively.
The sole issue is whether petitioner is an association taxable as a corporation, within the meaning of Internal Revenue Code, section 3797 (a) (3).
The case was presented by a stipulation of facts and evidence adduced at the hearing. Those facts hereinafter appearing which are not from the stipulation...
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