Memorandum Findings of Fact and Opinion
KERN, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1941 in the sum of $647.74. This deficiency results from respondent's determination that dividends in the amount of $3,572 were received by petitioner in 1941 from the Investment and Utilities Corporation, and that such dividends were from the corporation's earnings and profits of the taxable year, or from earnings and profits accumulated...
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