Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves delinquency penalties in the amount of $852.70 for petitioner's failure to file a timely corporation income tax return for the taxable year ended September 30, 1947. The sole question for decision is whether petitioner has shown "reasonable cause" for its failure to file a timely return within the meaning of section 291 (a) of...
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