Memorandum Findings of Fact and Opinion
This proceeding involves deficiencies in income and declared value excess profits taxes for the year ended March 31, 1944, in the respective amounts of $510.47 and $2.76, and a penalty of $128.31, for failure to file a return within the time prescribed by law. The principal issue is whether the petitioner is exempt from tax under section 101 (9) of the Internal Revenue Code. Petitioner further alleges, in the alternative,...
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