Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies and additions to tax in the petitioners' income taxes, as follows:
Docket No. 56793, Ford A. Kalil Additions to tax Section 293(b), Year Deficiency I. R. C. 1939 1942 .... $ 2,735.89 $ 1,367.95 1943 .... 8,364.48 4,182.24 1944 .... 59,887.06 29,943...
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