Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined deficiencies for the years 1943 and 1944 as follows:
1943 Income and Victory Tax...... $607.06 1944 Income Tax ................. 662.85
The year 1942 is involved, also, because of the provisions of the Current Tax Payment Act of 1943, and one issue relates to the year 1942.
The petitioner has abandoned several issues which she pleaded...
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