Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $2,951.66 in the petitioner's income tax for 1946 and a similar deficiency of $272.45 for 1947. The errors of the Commissioner alleged by the petitioner and left for decision are:
(a) Increasing the petitioner's gross income for 1946 by $750 described as salaries;
(b) Decreasing the net loss from rents for 1947 by $1,058.92;
(c) Including a capital gain in...
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