Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in the petitioner's income tax for 1949 in the amount of $2,303.05. The only issue is whether or not the petitioner was a corporation exempt from income tax during that year under either section 101(6) or 101(14) of the Internal Revenue Code of 1939.
Findings of Fact
The petitioner was incorporated under the General Corporation Law of the State of Delaware on or about...
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