Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
The Commissioner made several adjustments to the net income disclosed by petitioner's return for the calendar year 1941 and determined a deficiency in income tax in the amount of $6,354.85. Some of the adjustments are not contested.
The pleadings, as amended, raise several issues, stated by the parties upon brief as presenting the following questions:
I. Did petitioner make an effective...
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