Memorandum Findings of Fact and Opinion
This proceeding involves petitioner's income tax liability for the year 1945. The deficiency, as determined in the notice of deficiency, was $49,068.92. In his answer, respondent has claimed an increased deficiency in the amount of $25,710.92, making a total of $74,779.84.
Three issues are presented: (1) The holding period for debentures Nos. 13 to 165, and the coupons appertaining thereto of the Greenduck Metal Stamping...
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