Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves a deficiency in income tax and penalty for the calendar year 1946 in the amounts of $774.42 and $38.72, respectively.
The sole issue is whether the respondent correctly computed petitioner's taxable net income for the year 1946.
Findings of Fact
Petitioner is an individual. His return for the period involved was filed with the collector of internal revenue...
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