Memorandum Findings of Fact and Opinion
TYSON, Judge:
This proceeding involves the calendar years 1942 and 1943. The amount of the deficiency in income tax as determined by respondent for 1942 is not clearly shown by the record; however, at the hearing, the parties stipulated that "petitioner had no net income subject to tax for the year 1942", and accordingly, there is no deficiency for that year. For the year 1943, respondent determined a deficiency of...
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