Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This case involves income tax liability and additions, for the calendar years and in the amounts, in which deficiencies were determined by the Commissioner, as follows:
Income Tax Year Deficiency 50% Addition 1942 ............. $ 695.53 $ 347.77 1943 ............. 2,367.33 1,238.17 1944 ............. 2,031.04 1,015.52...
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