Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax of $3,664.19 for 1944, $1,787.08 for 1945, and $8,651.17 for 1946. The only issue for decision is the value, at the date of death of the mother of the petitioner, of a 7/16 interest in an oil and gas lease.
Findings of Fact
The petitioner filed her individual returns for the taxable years with the collector of internal revenue for the Twenty-third District...
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