Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in income tax and penalties with respect to John Calvin Grier, Jr., for 1947 and 1948, and with respect to said Grier and Alice Donaldson Grier, his wife, for the years 1949 and 1950 as follows:
------------------------------------------------------------------------------- 5% Penalty 10% Penalty 6% Penalty Year Tax Deficiency...
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