Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in the income tax of petitioner for the year 1945 in the amount of $3,606.50, for the year 1946 in the amount of $2,758.65 and for the year 1947 in the amount of $1,413.26.
The sole question is whether or not payments in the respective amounts of $7,960.32, $7,347.90, and $5,308.34, made to petitioner's mother in the taxable years 1945, 1946 and 1947 by a corporation in which...
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