Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency of $4,459.47 in petitioner's income tax for the taxable year ended December 31, 1956. The deficiency is due to an adjustment of petitioner's taxable income described in the deficiency notice as follows:
Adjustments to Taxable Income Taxable Years Ended Dec. 31, 1956 Jan. 2, 1960 Taxable income disclosed by return (Loss...
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