Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in income taxes for the years 1944, 1945, and 1946 in the amounts of $49,808.16, $59,092.67, and $210.32, respectively. At the hearing, the petitioner conceded the correctness of respondent's disallowance of a dependency credit for each of the years 1944, 1945, and 1946, leaving in controversy deficiencies for the years 1944 and 1945 only. The sole question is whether in these years petitioner...
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