Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent has determined deficiencies in income tax for the taxable years 1943, 1944 and 1945 in the respective amounts of $2,455.61, $1,905 and $1,903. The question presented is one of fact, to wit: the income realized by the petitioner during each of the taxable years 1942 to 1945, inclusive. It is necessary to determine income for 1942 by reason of the provisions of the Current Tax Payment Act.
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